Statements of Financial Accounting Concepts 1996/97: Accounting Standards (Annual)

By: Financial Accounting Standards Board (FA

This report contains the full text of five of the six statements of financial accounting concepts. 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.

• Format: Paperback
• Language: English
• ISBN: 0471160237
• ISBN13: 9780471160236
• Release Date: October 1996
• Publisher: John Wiley & Sons
• Length: 284 Pages
• Weight: 0.73 lbs.
• Dimensions: 0.5" x 6.0" x 9.3"