1999 Statements of Financial Accounting Concepts

Front Cover
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 their display in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.

From inside the book

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

elements of financial statements and their recognition measurement and display
34
The Central Role of Decision Making 27
41
Neutrality 98110
98
Copyright

12 other sections not shown

Other editions - View all

Common terms and phrases

Bibliographic information