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    题名: SFAS 109 and the conceptual framework
    作者: 曹嘉玲;Chao, C.
    贡献者: 淡江大學會計學系
    日期: 1994-08
    上传时间: 2011-10-20 12:51:47 (UTC+8)
    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.
    關聯: 美和專校學報 12,頁99-113
    显示于类别:[會計學系暨研究所] 期刊論文

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