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Objectives of Financial Reporting by Business Enterprises
Qualitative Characteristics of Accounting Information
Elements of Financial Statements of Business Enterprises
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accepted accounting principles accounting and reporting accounting information Accounting Measurements accounting principles accrual accounting allocation amortization amount assessing asset or liability assets and liabilities Board business enterprises cash receipts changes comprehensive income concemed cost creditors deﬁned deﬁnitions Discussion Memorandum distributions to owners eamings effects elements of ﬁnancial enterprise’s entity entity’s equity estimated cash ﬂows example expected cash ﬂow expenses Exposure Draft extemal ﬁnancial reporting fair value FASB Concepts Statement ﬁnancial accounting Financial Accounting Concepts Financial Accounting Standards ﬁnancial information ﬁnancial position Financial reporting ﬁnancial statements fresh-start measurement future cash ﬂows future economic beneﬁt govemment govemmental inﬂows information provided interest rate investors losses nonbusiness organizations not-for-proﬁt organizations objectives of ﬁnancial obligations organization’s paragraph period present value proﬁt provide information provided by ﬁnancial qualitative characteristics recognized reﬂect resource providers restricted net assets result retum sacriﬁce signiﬁcant speciﬁc Statement of Financial Statements of Business transactions uncertainty users veriﬁability