statement of financial accounting concepts
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Statement of financial accounting concepts

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Accounting Concepts and Principles: Accounting Basics and Fundamentals

The Statement of Financial Accounting Concepts (SFAC) was. Concepts Statements guide the Board in developing sound accounting principles and provide the Board and its constituents with an understanding of the. The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date.