FASB财务会计概念框架

川贝泰格 发表于 2017-2-11 20:59
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你好，请问怎么不能下载啊？

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这个是最 latest 的 The FASB Concepts Statements 美国财务会计概念框架 No. 1-8.rar (1.4 MB)

2017-4-22 02:33:24 上传

CONCEPTS STATEMENTS 网址》》http://www.fasb.org/jsp/FASB/Pag ... p;cid=1176156317989

No. 1, 2 和 3 已经被代替 superceded.

Concepts Statement No. 8
Conceptual Framework for Financial Reporting—Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information (a replacement of FASB Concepts Statements No. 1 and No. 2)
(Issue Date 9/10)

Concepts Statement No. 7
Using Cash Flow Information and Present Value in Accounting Measurements
(Issue Date 2/00)

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)
(Issue Date 12/85)

Concepts Statement No. 5
Recognition and Measurement in Financial Statements of Business Enterprises
(Issue Date 12/84)

Concepts Statement No. 4
Objectives of Financial Reporting by Nonbusiness Organizations
(Issue Date 12/80)

Concepts Statement No. 3 (Superseded)
Elements of Financial Statements of Business Enterprises
(Issue Date 12/80)

Concepts Statement No. 2 (Superseded)
Qualitative Characteristics of Accounting Information
(Issue Date 5/80)

Concepts Statement No. 1 (Superseded)
Objectives of Financial Reporting by Business Enterprises
(Issue Date 11/78)

h2h2 发表于 2017-4-22 02:33
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这个是最 latest 的

謝謝您～～謝謝信息分享～～

企鹅8217 发表于 2017-5-8 22:41
謝謝您～～謝謝信息分享～～

U are welcome

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