Concepts Statement No. 8—Conceptual Framework for Financial Reporting ...
Statement of Financial Accounting Concepts No. 8 December 2021
Conceptual Framework for Financial Reporting Chapter 4, Elements of Financial Statements
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Statement of Financial Accounting Concepts No. 8
December 2021
Conceptual Framework for Financial Reporting
Chapter 4, Elements of Financial Statements
Financial Accounting Standards Board
401 MERRITT 7, PO BOX 5116, NORWALK, CONNECTICUT 06856-5116
Statement of Financial Accounting Concepts No. 8
Conceptual Framework for Financial Reporting
Chapter 4, Elements of Financial Statements
December 2021
CONTENTS
Paragraph Numbers
Chapter 4: Elements of Financial Statements ............................................ E1?E90 Introduction ......................................................................................... E1?E8 The Objective of Financial Reporting ................................................ E9?E15 Definition of Elements ..................................................................... E16?E90 Assets..................................................................................... E16?E36 Liabilities................................................................................. E37?E60 Equity or Net Assets ............................................................... E61?E70 Investments by and Distributions to Owners .......................... E71?E74 Comprehensive Income ......................................................... E75?E90
Appendix A: Amendments to the Introduction of the Conceptual Framework before Chapter 1 of Concepts Statement 8 ................................... A1
Appendix B: Basis for Conclusions .................................................BC4.1?BC4.49 Introduction ..............................................................................BC4.1?BC4.8 Assets and Liabilities..............................................................BC4.9?BC4.38 Assets.......................................................................... BC4.16?BC4.23 Liabilities...................................................................... BC4.24?BC4.38 Net Assets of Not-for-Profit Entities......................................BC4.39?BC4.40 Investments by and Distributions to Owners ......................................BC4.41 Comprehensive Income .....................................................................BC4.42 Revenues, Expenses, Gains, and Losses............................BC4.43?BC4.47 Accrual Accounting and Related Concepts ..........................BC4.48?BC4.49
Appendix C: Amendments to the Conceptual Framework for Financial Reporting ................................................................................... C1?C4 Replacement of Concepts Statement 6.............................................. C1?C2 Amendments to Concepts Statement 7.............................................. C3?C4
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