FASB的会计理论（四）英文版.pdfVIP

Statement of Financial Accounting Concepts No. 4 CON4 Status Page Objectives of Financial Reporting by Nonbusiness Organizations December 1980 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P.O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 Copyright © 1980 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board. Page 2 CONTENTS Paragraph Numbers Highlights Introduction and Background 1–32 Scope1–9 General1–2 State and Local Governmental Units 3–5 Distinguishing Characteristics of Nonbusiness Organizations6–9 General Purpose External Financial Reporting 10–12 Environmental Context of Objectives13–22 Characteristics and Limitations of Information Provided by Financial Reporting 23–28 Types of Users and Their Interests 29–32 Objectives of Financial Reporting 33–55 Information Useful in Making Resource Allocation Decisions35–37 Information Us