Concepts Statements (Hardcopy)

The FASB Concepts Statements are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic phenomena to be recognized and measured for financial reporting and their display in financial statements or related means of communicating information to those who are interested. Concepts Statements guide the Board in developing sound accounting principles and provide the Board and its constituents with an understanding of the appropriate content and inherent limitations of financial reporting. A Statement of Financial Accounting Concepts does not establish generally accepted accounting standards.

FASB Concepts Statement No. 7
Using Cash Flow Information and Present Value in Accounting Measurements (February 2000)
PRODUCT CODE:
 C07
  $20.50  


FASB Concepts Statement No. 6
Elements of Financial Statements-a replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB Concepts Statement No. 2) (December 1985)
PRODUCT CODE:
 C06
  $20.50  


FASB Concepts Statement No. 5
Recognition and Measurement in Financial Statements of Business Enterprises (December 1984)
PRODUCT CODE:
 C05
  $20.50  


FASB Concepts Statement No. 4
Objectives of Financial Reporting by Nonbusiness Organizations (December 1980)
PRODUCT CODE:
 C04
  $20.50  


FASB Concepts Statement No. 2
Qualitative Characteristics of Accounting Information (May 1980)
PRODUCT CODE:
 C02
  $20.50  


FASB Concepts Statement No. 1
Objectives of Financial Reporting by Business Enterprises (November 1978)
PRODUCT CODE:
 C01
  $20.50  


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