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FASB
Statements of Financial Accounting Concepts
ias01-a14
Statement of financial accounting
concepts No. 1
Objectives of financial reporting by business enterprises
Issued in November 1978
Statement of financial accounting concepts No. 2
Qualitative characteristics of accounting information
Issued in May 1980
Statement of financial accounting concepts No. 3
Superseded by Statement No. 6
Statement of financial accounting concepts No. 4
Objectives of financial reporting by nonbusiness
organizations
Issued in December 1980
Statement of financial accounting concepts No. 5
Recognition and measurement in financial statements of business
enterprises
Issued in December 1984
Statement of financial accounting concepts No. 6
Elements of financial statements
Issued in December 1985
Statement of financial accounting concepts No. 7
Using cash flow information and present value in accounting
measurements
Issued in February 2000
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International Accounting
Standards (IAS)