pv_conceptual_framework

pv_conceptual_framework - NO. 1260-001 JULY 6, 2006...

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Unformatted text preview: NO. 1260-001 JULY 6, 2006 Financial Accounting Series PRELIMINARY VIEWS Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information This Preliminary Views is issued by the Financial Accounting Standards Board for public comment as a step preceding the development of an Exposure Draft of the initial parts of an improved Conceptual Framework for Financial Reporting. Written comments should be addressed to: Technical Director File Reference 1260-001 Comments are requested by November 3, 2006. Financial Accounting Standards Board of the Financial Accounting Foundation Responses from interested parties wishing to comment on the Preliminary Views must be received in writing by November 3, 2006. Interested parties should submit their comments by email to director@fasb.org , File Reference No. 1260-001. Those without email may send their comments to the Technical DirectorFile Reference No. 1260-001 at the address below. Responses should not be sent by fax. Please send only one comment letter to either the FASB or the International Accounting Standards Board (IASB), which is also requesting comments on these jointly issued preliminary views. The FASB and the IASB will share and consider jointly all comment letters received. Comments are most helpful if they: a. Indicate the specific paragraph or paragraphs to which the comments relate b. Contain a clear rationale c. Include any alternative the Boards should consider. All comments received by the FASB are considered public information. Those comments will be posted to the FASBs website and will be included in the projects public record. Any individual or organization may obtain one copy of this Preliminary Views without charge until November 3, 2006, on written request only. Please ask for our Product Code No. ITC22. For information on applicable prices for additional copies and copies requested after November 3, 2006, contact: Order Department Financial Accounting Standards Board 401 Merritt 7 PO Box 5116 Norwalk, CT 06856-5116 Copyright 2006 by Financial Accounting Standards Board. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line: Copyright 2006 by Financial Accounting Standards Board. All rights reserved. Used by permission. i PRELIMINARY VIEWS Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information July 6, 2006 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, PO BOX 5116, NORWALK, CONNECTICUT 06856-5116 ii Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting...
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pv_conceptual_framework - NO. 1260-001 JULY 6, 2006...

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