Statements of Financial Accounting Concepts 1996/97: Accounting Standards (Annual)
Editorial Reviews
The publisher, John Wiley & Sons
The FASB publications are core tools of the accounting profession. As texts in the accounting classroom, they offer an ideal way to: solve unstructured problems, challenge students to think critically about the standard setting process, learn research skills, and become familiar with professional accounting tools. 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 and 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.
Statements of Financial Accounting Concepts 1996/97: Accounting Standards (Annual),Financial Accounting Standards Board,Financial Accounting Standards,0471160237,Accounting - General,Business & Economics,Business / Economics / Finance,Business/Economics,Financial Accounting,c 1990 to c 2000
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