FASB的会计理论（四）（PDF 36）英文版！.下载

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• 内容简介: 
  Statement of
  Financial Accounting
  Concepts No. 4

  CONTENTS
  Paragraph
  Numbers
  Highlights
  Introduction and Background 
  .....................................................................................1–32
  Scope.......................................................................................................................1–9
  General..............................................................................................................1–2
  State and Local Governmental Units 
  ................................................................3–5
  Distinguishing Characteristics of Nonbusiness 
  Organizations.........................6–9
  General Purpose External Financial Reporting 
  ..................................................10–12
  Environmental Context of 
  Objectives.................................................................13–22
  Characteristics and Limitations of Information
  Provided by Financial Reporting 
  .....................................................................23–28
  Types of Users and Their Interests 
  .....................................................................29–32
  Objectives of Financial Reporting 
  ............................................................................33–55
  Information Useful in Making Resource
  Allocation 
  Decisions...........................................................................................35–37
  Information Useful in Assessing Services
  and Ability to Provide Services 
  .......................................................................38–39
  Information Useful in Assessing Management
  Stewardship and 
  Performance.........................................................................40– 
  42
  Information about Economic Resources, Obligations, Net 
  Resources, and
  Changes in Them 
  .............................................................................................43–54
  Economic Resources, Obligations, and Net Resources 
  ...............................44– 46
  Organization Performance 
  ............................................................................47–53
  Nature of and Relation between Inflows and 
  Outflows..........................48–50
  Service Efforts and 
  Accomplishments....................................................51–53
  Liquidity..............................................................................................................54
  Managers' Explanations and 
  Interpretations.............................................................55

  The Nonbusiness Objectives Project—A Perspective 
  ....................................................56
  Appendix A: Background Information 
  ....................................................................57–66
  Brief History of FASB Nonbusiness Objectives Project 
  ....................................57–64
  State and Local Governmental Units 
  ..................................................................65–66
  Appendix B: Comparison of Objectives in This
  Statement to Those in Concepts Statement 
  1...............................................................67

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