Statements of Financial Accounting Concepts

Statements of Financial Accounting Concepts

by Financial Accounting Standards Board (FASB)

365 pages· 2003· ISBN 9780471230144
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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.

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