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FASB : Statements of Financial Accounting Concepts - 2005

FASB : Statements of Financial Accounting Concepts - 2005 - 06 edition

ISBN13: 978-0471737902

Cover of FASB : Statements of Financial  Accounting Concepts - 2005 06 (ISBN 978-0471737902)
ISBN13: 978-0471737902
ISBN10: 0471737909
Cover type:
Edition/Copyright: 06
Publisher: John Wiley & Sons, Inc.
Published: 2006
International: No

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FASB : Statements of Financial Accounting Concepts - 2005 - 06 edition

ISBN13: 978-0471737902

Financial Accounting Standards Board Staff

ISBN13: 978-0471737902
ISBN10: 0471737909
Cover type:
Edition/Copyright: 06
Publisher: John Wiley & Sons, Inc.

Published: 2006
International: No
Summary

The FASB Statements of Financial Accounting Concepts contains the full text of the 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. Intended as a supplement to an intermediate, advanced, or accounting theory course taught at most four-year schools.

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