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Concepts Statement No. 8 - FASB

Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information Statement of Financial accounting Concepts No. 8 September 2010 a replacement of FASB Concepts Statements No. 1 and No. 2 Copyright 2010 by Financial accounting Foundation. All rights reserved. Content copyrighted by Financial accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial accounting Foundation.

concepts that will be the basis for development of financial accounting and reporting guidanceThe objectives identify the goals and purposes of financial . reporting. The fundamentals are the underlying concepts of financial accounting—concepts that guide the selection of and othertransactions events

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