FASB的会计理论（三）（PDF 64）英文版下载

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• 内容简介: 
  Statement of
  Financial Accounting
  Concepts No. 3

  CONTENTS
  Paragraph
  Numbers
  Highlights
  Introduction.................................................................................................................1–17
  Scope and Content of Statement 
  ...................................................................................1–8
  Other Possible Elements of Financial Statements
  of Business 
  Enterprises...........................................................................................3–4
  Elements and Financial 
  Representation........................................................................5–7
  Other Scope and Content 
  Matters.....................................................................................8
  Objectives, Qualitative Characteristics, and Elements 
  ...............................................9–13
  Interrelation of Elements—Articulation 
  ...................................................................14–15
  Definition, Recognition, Measurement, and Display 
  ...............................................16–17
  Definitions of Elements 
  ............................................................................................18–89
  Assets 
  ........................................................................................................................19–27
  Characteristics of Assets of Business Enterprises 
  ....................................................20–24
  Transactions and Events
  That Change Assets 
  ..................................................................................................25–26
  Valuation 
  Accounts.........................................................................................................27
  Liabilities 
  .................................................................................................................28–36
  Characteristics of Liabilities of Business Enterprises 
  ..............................................29–33
  Transactions and Events That Change 
  Liabilities.....................................................34–35
  Valuation 
  Accounts.........................................................................................................36
  Effects of Uncertainty 
  ...............................................................................................37–42
  Note on Uncertainty and Certain Recognition Matters 
  ............................................41–42
  Equity........................................................................................................................43–51
  Characteristics of Equity of Business Enterprises 
  ....................................................44–47
  Equity and 
  Liabilities................................................................................................48–49
  Transactions and Events That Change Equity 
  ..........................................................50–51
  Investments by and Distributions to 
  Owners............................................................52–55
  Characteristics of Investments by and Distributions to 
  Owners...............................54–55
  Comprehensive Income 
  ............................................................................................56–62
  Concepts of Capital Maintenance 
  .............................................................................57–58
  Characteristics, Sources, and Components of
  Comprehensive Income of Business 
  Enterprises................................................59–62
  Revenues 
  .................................................................................................................63–64
  Characteristics of Revenues of Business Enterprises 
  .....................................................64
  Expenses 
  .................................................................................................................65–66
  Characteristics of Expenses of Business 
  Enterprises......................................................66

  Gains and Losses 
  ......................................................................................................67–71
  Characteristics of Gains and Losses of
  Business Enterprises 
  ...........................................................................................69–71
  Revenues, Expenses, Gains, and 
  Losses...................................................................72–73
  Accrual Accounting and Related Concepts 
  ..............................................................74–89
  Transactions, Events, and 
  Circumstances.................................................................75–78
  Accrual Accounting 
  ..................................................................................................79–80
  Accrual and Deferral (Including Allocation
  and Amortization) 
  ...............................................................................................81–82
  Realization and 
  Recognition...........................................................................................83
  Recognition, Matching, and Allocation for
  Business Enterprises 
  ...........................................................................................84–89
  Appendix A: Background Information 
  ....................................................................90–95
  Appendix B: Characteristics of Assets, Liabilities,
  Equity, and Comprehensive Income and Its Components 
  ......................................96–180
  Purpose and Summary of Appendix 
  .......................................................................96–102
  Characteristics of Assets of Business Enterprises 
  ................................................103–123
  Future Economic 
  Benefits.....................................................................................104–114
  Assets and Costs 
  ...................................................................................................110–114
  Control by a Particular Enterprise 
  ........................................................................115–121
  Control and Legal 
  Rights......................................................................................118–119
  Noncontrolled Benefits 
  .........................................................................................120–121
  Occurrence of a Past Transaction or 
  Event...........................................................122–123
  Characteristics of Liabilities of Business Enterprises 
  ..........................................124–143
  Required Future Sacrifice of Assets 
  .....................................................................125–130
  Liabilities and Proceeds 
  ..........................................................................................130
  Obligation of a Particular Enterprise 
  ....................................................................131–137
  Occurrence of a Past Transaction or 
  Event...........................................................138–143
  Characteristics of Equity of Business Enterprises 
  ................................................144–146
  Residual or Ownership 
  Interest.....................................................................................145
  Invested and Earned Equity 
  ..........................................................................................146
  Characteristics of Comprehensive Income and
  Its Components 
  ...............................................................................................147–152
  Interest in Information about Sources of
  Comprehensive Income 
  ..................................................................................151–152
  Examples to Illustrate Concepts 
  ...........................................................................153–180
  Deferred Gross Profit on Installment Sales 
  ..........................................................156–158
  Debt Discount, Premium, and Issue Cost 
  .............................................................159–162
  Deferred Income Tax 
  Credits................................................................................163–165
  Deferred Investment Tax 
  Credits..........................................................................166–168
  Deferred Costs of 
  Assets.......................................................................................169–173
  Estimated Loss on Purchase 
  Commitments..........................................................174–176
  Other Losses 
  Incurred...........................................................................................177–178
  Minority Interests and Stock Purchase 
  Warrants..........................................................179
  Examples Do Not Govern Practice 
  ...............................................................................180
  Summary Index of Concepts Defined or Discussed
  

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