FASB的会计理论（五）（PDF 45）英文版！.下载

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• 内容简介: 
  Statement of
  Financial Accounting
  Concepts No. 5

  CONTENTS
  Paragraph
  Numbers
  Highlights
  Introduction, Scope, and 
  Limitations............................................................................1–4
  Financial Statements 
  ...................................................................................................5–57
  Financial Statements, Financial Reporting, and 
  Recognition.................................5–9
  Financial Statements and Objectives of Financial 
  Reporting.............................10–12
  Full Set of Financial Statements 
  .........................................................................13–14

  Purposes and Limitations of Financial Statements 
  .............................................15–24
  General Purpose Financial Statements and Individual Users 
  .......................15–16
  Usefulness of Financial Statements, Individually and 
  Collectively .............17–24
  Classification and Aggregation in Financial Statements 
  ........................20–22
  Complementary Nature of Financial Statements 
  ....................................23–24
  Individual Financial 
  Statements..........................................................................25–57
  Statement of Financial Position 
  ....................................................................26–29
  Statements of Earnings and Comprehensive 
  Income....................................30–51
  Earnings 
  ..................................................................................................33–38
  Comprehensive Income 
  ..........................................................................39–41
  Relationships between Earnings and Comprehensive Income 
  ...............42–44
  Financial Capital Maintenance 
  ...............................................................45–48
  Recognition Implications of Earnings 
  ....................................................49–51
  Statement of Cash Flows 
  ..............................................................................52–54
  Statement of Investments by and Distributions to 
  Owners...........................55–57
  Recognition 
  Criteria..................................................................................................58–77
  Purposes of Criteria 
  ............................................................................................59–60
  Structure of Recognition 
  Criteria........................................................................61–62
  Fundamental Recognition 
  Criteria......................................................................63–77
  Definitions 
  ..........................................................................................................64
  Measurability 
  ................................................................................................65–72
  Measurement 
  Attributes..........................................................................66–70
  Monetary Unit or Measurement Scale 
  ....................................................71–72
  Relevance......................................................................................................73–74
  Reliability......................................................................................................75–77
  Guidance in Applying Criteria to Components of 
  Earnings.....................................78–87
  Revenues and 
  Gains............................................................................................83–84
  Expenses and 
  Losses...........................................................................................85–87
  Consumption of Benefits 
  ....................................................................................86
  Loss or Lack of Future Benefit 
  ...........................................................................87
  Recognition of Changes in Assets and Liabilities 
  ....................................................88–90
  Summary 
  .........................................................................................................................91
  Appendix: Background Information 
  ......................................................................92–108
  Summary Index of Concepts Defined or Discussed

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