2007 FASB Statements of Financial Accounting Concepts (Accounting Standards Statements of Financial Accounting Concepts)

by Financial Accounting Standards Board (FASB)

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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.

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