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2003 Statements of Financial Accounting Concepts

2003 Statements of Financial Accounting Concepts - 03 edition

2003 Statements of Financial Accounting Concepts - 03 edition

ISBN13: 9780471230144

ISBN10: 0471230146

2003 Statements of Financial Accounting Concepts by Financial Accounting Standards Board - ISBN 9780471230144
Edition: 03
Copyright: 2003
Publisher: John Wiley & Sons, Inc.
Published:
International: No
2003 Statements of Financial Accounting Concepts by Financial Accounting Standards Board - ISBN 9780471230144

ISBN13: 9780471230144

ISBN10: 0471230146

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Summary

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.

Table of Contents

Table of Contents

1. Objectives of Financial Reporting by Business Enterprises.

2. Qualitative Characteristics of Accounting Information.

3. Elements of Financial Statements of Business Enterprises.

4. Objectives of Financial Reporting by Nonbusiness Organizations.

5. Recognition and Measurement in Financial Statements of Business Enterprises.

6. Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3—incorporating an amendment of FASB Concepts Statement No. 2)

7. Using Cash Flow Information and Present Value in Accounting Measurements.

Topical Index.

Other Editions of 2003 Statements of Financial Accounting Concepts

Accounting Standalone 2004 FARS Financial Accounting Research System by Financial Accounting Standards Board - ISBN 9780471687290