thanks for ur sharing,hehe

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谢谢楼主！！

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你好，请问怎么不能下载啊？

大大，谢谢分享

这个是最 latest 的

CONCEPTS STATEMENTS 网址》》http://www.fasb.org/jsp/FASB/Pag ... p;cid=1176156317989

No. 1, 2 和 3 已经被代替 superceded.

Concepts Statement No. 8
Conceptual Framework for Financial Reporting—Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information (a replacement of FASB Concepts Statements No. 1 and No. 2)
(Issue Date 9/10)

Concepts Statement No. 7
Using Cash Flow Information and Present Value in Accounting Measurements
(Issue Date 2/00)

Concepts Statement No. 6
Elements of Financial Statements—a replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB Concepts Statement No. 2)
(Issue Date 12/85)

Concepts Statement No. 5
Recognition and Measurement in Financial Statements of Business Enterprises
(Issue Date 12/84)

Concepts Statement No. 4
Objectives of Financial Reporting by Nonbusiness Organizations
(Issue Date 12/80)

Concepts Statement No. 3 (Superseded)
Elements of Financial Statements of Business Enterprises
(Issue Date 12/80)

Concepts Statement No. 2 (Superseded)
Qualitative Characteristics of Accounting Information
(Issue Date 5/80)

Concepts Statement No. 1 (Superseded)
Objectives of Financial Reporting by Business Enterprises
(Issue Date 11/78)

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