发表于2024-11-10
FASB Statement of Concepts 2008 2024 pdf epub mobi 电子书
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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.
FASB Statement of Concepts 2008 2024 pdf epub mobi 电子书