Meiho University Institutional Repository:Item 987654321/381
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 2876/3793 (76%)
Visitors : 3857277      Online Users : 633
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    MUIR > Journal of Meiho University > n.12(1994/08) >  Item 987654321/381


    Please use this identifier to cite or link to this item: http://ir.meiho.edu.tw/ir/handle/987654321/381


    Title: SFAS 109 and the Conceptual Framework
    Authors: Chia-Ling Chao
    Date: 1994-08
    Issue Date: 2011-03-09T07:48:51Z (UTC)
    Abstract: Statement of Financial Accounting Concepts (SFAC) are intended to establish the objectives and concepts that the Financial Accounting Standards Bord will use in developing standards of financial accounting and reporting. The Fianancial Accounting Standards Board expects to reexamine its pronouncements,pronouncements of predecessor standard-setting bodies,and existing financial reporting practice in the light of newly enunciated objectives and concepts. Now that the conceptual framework is complete enough to use,it is appropriate to assess generally accepted accounting principles(GAAP)in accordance with the expectations of the FASB.This paper examines Statement of Financial Accounting Standard (SFAS)No.109,"Accounting for Income Taxes",within the context of the conceptual framework.
    Appears in Collections:[Journal of Meiho University] n.12(1994/08)

    Files in This Item:

    There are no files associated with this item.



    All items in MUIR are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback