1998 Statement of Financial Accounting Concepts PDF Download

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1998 Statement of Financial Accounting Concepts

1998 Statement of Financial Accounting Concepts PDF Author: Financial Accounting Standards Board (FASB)
Publisher: Wiley
ISBN: 9780471197843
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.