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انتشار بیانیه مفهومی شماره 8 توسط FASB

تاریخ:دوشنبه 3 آبان 1389-10:20

بیانیه مفهومی شماره 8 هیات استانداردهای حسابداری مالی (FASB) منشر شد. این بیانیه در سپتامبر 2010 با عنوان «اهداف گزارشگری مالی با مقاصد عمومی و خصوصیات کیفی اطلاعات مالی مفید» انتشار یافته است. این بیانیه جایگزین بیانیه های مفهومی 1 و 2 شده است.


Statement of Financial Accounting Concepts No. 8
September 2010

Conceptual Framework for Financial Reporting
Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information



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