SFAS 109 and the Conceptual Framework

Meiho University Institutional Repository > 美和學報 > 12期(1994/08) > Item 987654321/381

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題名:	SFAS 109 and the Conceptual Framework
作者:	Chia-Ling Chao
日期:	1994-08
上傳時間:	2011-03-09T07:48:51Z (UTC)
摘要:	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.
顯示於類別:	[美和學報] 12期(1994/08)

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