Author: Financial Accounting Standards Board

Publisher: John Wiley & Sons

Published: 1997

Total Pages: 300

ISBN-13:

The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. These concepts establish 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.