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＜図書＞
Statement of financial accounting concepts

出版者	Stamford, Connecticut : Financial Accounting Standards Board
出版年	1978-1980.
大きさ	4 v. in one ; 23 cm.
著者標目	Financial Accounting Standards Board
件　名	Financial statements
内容注記	no. 1. Objectives of financial reporting by business enterprises. no. 2. Qualitative characteristics of accounting information. no. 3. Elements of financial statements of business enterprises. no. 4. Objectives of financial reporting by nonbusiness organizations.

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