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The FASB’s Conceptual Framework - SAGE Publications
www.sagepub.comThe FASB’s Conceptual Framework. CHAPTER. After reading this chapter, you should be able to: ... FASB Concepts Statement No. 2 (SFAC N. 6) 1985 No. 7. USING CASH FLOW INFORMATION AND PRESENT VALUE IN ACCOUNTING MEASUREMENTS (SFAC No. 7) 2000 No. 8. CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING, a