Textbook

Accounting Standards: Statements of Financial Accounting Concepts 1-5

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In the past, previous standards-setting bodies made periodic attempts to develop a framework of fundamentals on which financial accounting and reporting standards could be based. Significant accounting tools were developed in the period from the first formalization of a standards-setting hierarchy in 1938 to the creation of the Financial Accounting Standards Board in 1972, but no broadly accepted framework resulted. In 1973, on the recommendations of the Study Group on the Objectives of Financial Statements (the "Trueblood" Report) and at the behest of the Financial Accounting Standards Advisory Council and others, the Financial Accounting Stan dards Board began working on a project to develop "broad qualitative standards for financial reporting." That project was subsequently expanded to the development of a conceptual framework for financial accounting and reporting. The Board has published a number of Discussion Memorandums, a Statement of Tentative Conclu sions, Research Reports, Exposure Drafts of concepts Statements, and final concepts Statements on parts of the conceptual framework project. Copies of those publications are available from the FASB in Stamford, Connecticut.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.3 FIN a 1985

Penerbit

Stamford : Financial Accounting Standards Board., 1985

Deskripsi Fisik

224 hlm.;ill.;23,3cm

Bahasa

English

ISBN/ISSN

0-07-020940-5

Klasifikasi

657.3

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Keuangan--konsep

Info Detail Spesifik

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Pernyataan Tanggungjawab

Tim penyusun

Versi lain/terkait

Lampiran Berkas

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