FASB的会计理论（一）(PDF 28)英文版！.下载

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• 内容简介: 
  Statement of
  Financial Accounting
  Concepts No. 1

  CONTENTS
  Paragraph
  Numbers
  Highlights
  Introduction and Background 
  .....................................................................................1–31
  Financial Statements and Financial Reporting 
  .......................................................5–8
  Environmental Context of 
  Objectives...................................................................9–16
  Characteristics and Limitations of Information 
  Provided...................................17–23
  Potential Users and Their Interests 
  .....................................................................24–27

  General Purpose External Financial Reporting 
  ..................................................28–31
  Objectives of Financial Reporting 
  ............................................................................32–54
  Information Useful in Investment and Credit Decisions 
  ....................................34–36
  Information Useful in Assessing Cash Flow Prospects 
  ......................................37–39
  Information about Enterprises Resources, Claims to
  Those Resources, and Changes in Them 
  .........................................................40–54
  Economic Resources, Obligations, and Owners' 
  Equity...........................................41
  Enterprise Performance and 
  Earnings.................................................................42–48
  Liquidity, Solvency, and Funds Flows 
  .....................................................................49
  Management Stewardship and 
  Performance.......................................................50–53
  Management Explanations and 
  Interpretations.........................................................54
  The Conceptual Framework: A Perspective 
  ............................................................55–56
  Appendix A—Background Information 
  ...................................................................57–63

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