This title contains the full text of five of the six Statements of Financial 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 the selection of economic events to be recognised and measured for financial reporting in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
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