Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.

【書誌情報】

ページ数：7ページ

サイズ：A4

商品番号：HBSP-101118

発行日：2001/6/27

登録日：2012/3/28