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  • Teori Akuntansi: Conceptual Framework (Sfac 1-7 Dan Iai)

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    Larasati Farumi
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    This document lists the conceptual framework standards issued by the Financial Accounting Standards Board (FASB) that guide the development of accounting principles generally accepted in the United States. It includes 7 Statements of Financial Accounting Concepts issued by FASB between 1978-2000 that address objectives of financial reporting, qualitative characteristics of useful information, elements of financial statements, recognition and measurement, and use of cash flow information in accounting measurements.

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    This document lists the conceptual framework standards issued by the Financial Accounting Standards Board (FASB) that guide the development of accounting principles generally accepted in the United States. It includes 7 Statements of Financial Accounting Concepts issued by FASB between 1978-2000 that address objectives of financial reporting, qualitative characteristics of useful information, elements of financial statements, recognition and measurement, and use of cash flow information in accounting measurements.

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    13 views1 page

    Teori Akuntansi: Conceptual Framework (Sfac 1-7 Dan Iai)

    Uploaded by

    Larasati Farumi
    This document lists the conceptual framework standards issued by the Financial Accounting Standards Board (FASB) that guide the development of accounting principles generally accepted in the United States. It includes 7 Statements of Financial Accounting Concepts issued by FASB between 1978-2000 that address objectives of financial reporting, qualitative characteristics of useful information, elements of financial statements, recognition and measurement, and use of cash flow information in accounting measurements.

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    TEORI AKUNTANSI:

    CONCEPTUAL FRAMEWORK (SFAC 1-7 DAN IAI)

    SFAC No. 1 Objectives of Financial Reporting by Business Enterprises (1978)

    SFAC No. 2 Qualitative Characteristics of Accounting Information (1980)

    SFAC No. 3 Elements of Financial Statements of Business Enterprises (1980)

    SFAC No. 4 Objectives of Financial Reporting by Nonbusiness Organizations (1980)

    SFAC No. 5 Recognition and Measurement in Financial Statement of Business Enterprises


    (1984)

    SFAC No. 6 Elements of Financial Statements; A Replacement of FASB Concepts Statement


    No.3 Also Incorporating an Amendment of FASB Concepts Statement No. 2
    (1985)

    SFAC No. 7 Using Cash Flow Information and Present Value in Accounting Measurement
    (2000)

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