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Statement of Financial Accounting Concepts NO. 6 as amended.pdf

Statement of Financial Accounting Concepts NO. 6 as amended.pdf

ID：49848094

大小：385.78 KB

页数：58页

时间：2020-03-05

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1、FinancialAccountingStandardsBoardORIGINALPRONOUNCEMENTSASAMENDEDStatementofFinancialAccountingConceptsNo.6ElementsofFinancialStatementsareplacementofFASBConceptsStatementNo.3(incorporatinganamendmentofFASBConceptsStatementNo.2)Copyright©2008byFinancialAccountingStandardsBoa

2、rd.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.CON6StatementofFinancialA

3、ccountingConceptsElementsofFinancialStatementsareplacementofFASBConceptsStatementNo.3(incorporatinganamendmentofFASBConceptsStatementNo.2)STATUSIssued:December1985Affects:ReplacesCON2,paragraph4andfootnote2SupersedesCON3Affectedby:NootherpronouncementsHIGHLIGHTS[Bestunderst

4、oodincontextoffullStatement]•ElementsofÞnancialstatementsarethebuildingblockswithwhichÞnancialstatementsareconstructedÑtheclassesofitemsthatÞnancialstatementscomprise.TheitemsinÞnancialstatementsrep-resentinwordsandnumberscertainentityresources,claimstothoseresources,andthe

5、effectsoftransac-tionsandothereventsandcircumstancesthatresultinchangesinthoseresourcesandclaims.•ThisStatementreplacesFASBConceptsStatementNo.3,ElementsofFinancialStatementsofBusinessEnterprises,expandingitsscopetoencompassnot-for-proÞtorganizationsaswell.•ThisStatementdeÞ

6、nes10interrelatedelementsthataredirectlyrelatedtomeasuringperformanceandsta-tusofanentity.(OtherpossibleelementsofÞnancialstatementsarenotaddressed.)ÑAssetsareprobablefutureeconomicbeneÞtsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.ÑLiabilitie

7、sareprobablefuturesacriÞcesofeconomicbeneÞtsarisingfrompresentobligationsofapar-ticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttrans-actionsorevents.ÑEquityornetassetsistheresidualinterestintheassetsofanentitythatremainsafterdeducting

8、itsli-abilities.Inabusinessenterprise,theequityistheownershipinterest.Inanot-for-p

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