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1、FinancialAccountingStandardsBoardORIGINALPRONOUNCEMENTSASAMENDEDStatementofFinancialAccountingConceptsNo.4ObjectivesofFinancialReportingbyNonbusinessOrganizationsCopyright©2008byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinar
2、etrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.CON4StatementofFinancialAccountingConceptsNo.4ObjectivesofFinancialReportingbyNonbusinessOrganizatio
3、nsSTATUSIssued:December1980Affects:NootherpronouncementsAffectedby:NootherpronouncementsHIGHLIGHTS[BestunderstoodincontextoffullStatement]•ThisStatementestablishestheobjectivesofgeneralpurposeexternalfinancialreportingbynonbusinessorganizations.–Basedonitsreviewofthoseobjectivesa
4、ndtheobjectivessetforthinFASBConceptsStatementNo.1,ObjectivesofFinancialReportingbyBusinessEnterprises,theBoardhasconcludedthatitisnotneces-sarytodevelopanindependentconceptualframeworkforanyparticularcategoryofentities.–Thetwosetsofobjectiveswillserveasthefoundationofanintegrat
5、edconceptualframeworkforfinan-cialaccountingandreportingthat,whencompleted,willhaverelevancetoallentitieswhileprovidingappropriateconsiderationofanydifferentreportingobjectivesandconceptsthatmayapplytoonlycer-taintypesofentities.–Pendingresolutionoftheappropriatestructureforsetti
6、ngfinancialaccountingandreportingstandardsforstateandlocalgovernmentalunits,theBoardhasdeferredafinaldecisiononwhethertheobjectivesinthisStatementshouldapplytogeneralpurposeexternalfinancialreportingofthoseunits.Onthebasisofitsstudytodate,theBoardisawareofnopersuasiveevidencethatth
7、eobjectivesinthisStatementareinappropriateforthattypeoffinancialreportingbystateandlocalgovernmentalunits.–Basedonitsstudy,theBoardbelievesthattheobjectivesofgeneralpurposeexternalfinancialreportingforgovernment-sponsoredentities(forexample,hospitals,universities,orutilities)engag
8、edinactivitiesthatarenotuniquetogovernmentshoul
