Statements of Financial Accounting Concepts: Accounting Standards

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The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. These concepts establish the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting their display in financial statements.

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Contents

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1
Qualitative Characteristics of Accounting Information
26
Elements of Financial Statements of Business Enterprises
83
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