 Financial reporting should provide information about the economic resources of an enterprise, the claims to those resources (obligations of the enterprise to transfer resources to other entities and owners' equity), and the effects of transactions, events,...  Accounting for Infrastructure Regulation: An Introduction - Page 6by Martin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom - 2008 - 222 pagesFull view - About this book
 | United States. Securities and Exchange Commission - Accountants - 1979 - 728 pages
...net cash inflows to the related enterprise. . Financial reporting should provide information about the economic resources of an enterprise, the claims...transactions, events, and circumstances that change its resources and claims to those resources. The Commission staff generally agrees with the objectives... | |
 | Richard Macve - Business & Economics - 1997 - 280 pages
...predict future cash flows is: i) Information about an enterprise's economic resources, obligations and owners' equity, and 'the effects of transactions, events, and circumstances that change resources and claims to those resources' (para.40). ii) (The 'primary focus of financial reporting')... | |
 | J. Edward Ketz - Business & Economics - 2003 - 314 pages
...and statements of cash flows. The FASB avers: "Financial reporting should provide information about the economic resources of an enterprise, the claims...transactions, events, and circumstances that change resources and claims to those resources." While the FASB did not mention "fairness" as it approached... | |
 | D. R. Carmichael, Paul H. Rosenfield - Business & Economics - 2003 - 1102 pages
...assets, liabilities, and changes in them. Thus financial reporting should provide information about the economic resources of an enterprise, the claims...transactions, events, and circumstances that change resources and claims to those resources. [Concepts Statement 1, paragraph 40] That includes information... | |
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