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2001 FASB Concepts by Financial Accounting Standards Board Staff (2001, Trade Paperback)
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About this product
Product Identifiers
PublisherWiley & Sons, Incorporated, John
ISBN-100471152188
ISBN-139780471152187
eBay Product ID (ePID)1938784
Product Key Features
Number of Pages372 Pages
Publication Name2001 Fasb concepts
LanguageEnglish
Publication Year2001
SubjectAccounting / Standards (Gaap, Ifrs, Etc.), Accounting / General
TypeTextbook
AuthorFinancial Accounting Standards Board Staff
Subject AreaBusiness & Economics
FormatTrade Paperback
Dimensions
Item Height0.5 in
Item Weight14.7 Oz
Item Length9.4 in
Item Width6.1 in
Additional Product Features
Edition Number2
Intended AudienceCollege Audience
Dewey Edition21
IllustratedYes
Dewey Decimal657.3021873
Table Of ContentObjectives of Financial Reporting by Business Enterprises. Qualitative Characteristics of Accounting Information. Elements of Financial Statements of Business Enterprises. Objectives of Financial Reporting by Nonbusiness Organizations. Recognition and Measurement in Financial Statements of Business Enterprises. Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3-incorporating an amendment of FASB Concepts Statement No. 2). Using Cash Flow Information and Present Value in Accounting Measurements. Topical Index.
SynopsisThe 2001 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. Original Pronouncements: Volume I--FASB Statement 1-100 (0-471-39233-2) Original Pronouncements: Volume II--FASB Statements 101-140 (0-471-39233-2) Original Pronouncements: Volume III--AICPA Pronouncements and FASB Interpretations, Concepts Statements, and Technical Bulletins (0-471-39233-2) Features: Paragraphs containing amended standards are shaded to alert the reader. Status pages before each pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages ate retained for those omitted pronouncements. EITF Issues are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emergency Issues Task Force (EITF). Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes, EITF Issues, and the FASBs question-and-answer Special Reports. CURRENT TEXT The 2001 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all current effective (as of June 1, 2001) FASB Statements, Interpretations, and Technical Bulleting and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: Current Text: Volume I--General Standard (0-471-15219-6) Current Text: Volume II--Industry Standards (0-471-15220-X) Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. Topical index is included in both Volumes I and II for the convenience of the reader. Links Current Text paragraphs to the original pronouncements in a Volume II appendix. Contains the appendixes as described above for Volume II of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-15218-8) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. The Concepts are also included in Volume III of Original Pronouncements. Any accountant or financial executive who needs to refer to FASB pronouncements will not want to be without these timely accounting publications.
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