Statement of Financial Accounting C

Statement of Financial Accounting Concepts No. 8

Conceptual Framework for Financial Reporting

September 2010

CONTENTS

Paragraph
Numbers

Chapter 1: The Objective of General Purpose Financial Reporting...... OB1–OB21
Introduction .............................................................................................. OB1
Objective, Usefulness, and Limitations of General Purpose
Financial Reporting ..................................................................... OB2–OB11
Information about a Reporting Entity’s Economic Resources,
Claims, and Changes in Resources and Claims ....................... OB12–OB21
Economic Resources and Claims ........................................ OB13–OB14
Changes in Economic Resources and Claims ..................... OB15–OB21
Financial Performance Reflected by Accrual
Accounting ................................................................. OB17–OB19
Financial Performance Reflected by Past Cash Flows ............ OB20
Changes in Economic Resources and Claims Not
Resulting from Financial Performance ................................... OB21
Appendix: Basis for Conclusions for Chapter 1 ...............................BC1.1–BC1.35
Introduction ................................................................................BC1.1–BC1.2
Background.....................................................................................BC1.3
General Purpose Financial Reporting ........................................BC1.4–BC1.7
Financial Reporting of the Reporting Entity............................................BC1.8
Primary Users ..........................................................................BC1.9–BC1.23
Should There Be a Primary User Group? .....................................BC1.14
Why Are Existing and Potential Investors, Lenders, and
Other Creditors Considered the Primary Users?...........BC1.15–BC1.17
Should There Be a Hierarchy of Users? .......................................BC1.18
Information Needs of Other Users Who Are Not within
the Primary User Group ................................................BC1.19–BC1.23
Management’s Information Needs .........................................BC1.19
Regulators’ Information Needs ................................BC1.20–BC1.23
Usefulness for Making Decisions ...........................................BC1.24–BC1.30
The Objective of Financial Reporting for Different
Types of Entities ...........................................................BC1.29–BC1.30

Hasil (Bahasa Indonesia) 1:

Pernyataan akuntansi keuangan konsep No. 8Kerangka kerja untuk pelaporan keuanganSeptember 2010ISIAyatNomorBab 1: Tujuan tujuan umum pelaporan keuangan... OB1-OB21Introduction .............................................................................................. OB1Tujuan, kegunaan, dan keterbatasan dari tujuan umumPelaporan keuangan... OB2-OB11Informasi tentang entitas yang pelaporan sumber daya ekonomi,Klaim, dan perubahan dalam sumber daya dan klaim... OB12-OB21Sumber daya ekonomi dan klaim... OB13-OB14Perubahan dalam sumber daya ekonomi dan klaim... OB15-OB21Kinerja keuangan yang tercermin oleh akrualAccounting ................................................................. OB17-OB19Kinerja keuangan yang tercermin oleh masa lalu arus kas... OB20Perubahan dalam ekonomi sumber daya dan klaim tidakDihasilkan dari kinerja keuangan... OB21Lampiran: Dasar untuk kesimpulan untuk bab 1... BC1.1-BC1.35Introduction ................................................................................ BC1.1-BC1.2Background..................................................................................... BC1.3Pelaporan keuangan tujuan umum... BC1.4-BC1.7Pelaporan keuangan dari entitas pelaporan... BC1.8Primary Users .......................................................................... BC1.9-BC1.23Harus ada dasar User Group? ..................................... BC1.14Mengapa yang ada dan calon investor, lender, danKreditor lain dianggap sebagai pengguna utama?... BC1.15-BC1.17Harus ada hirarki pengguna? ....................................... BC1.18Kebutuhan informasi pengguna lain yang tidak dalamKelompok pengguna dasar... BC1.19-BC1.23Kebutuhan informasi manajemen... BC1.19Kebutuhan informasi regulator... BC1.20-BC1.23Kegunaan untuk membuat keputusan... BC1.24-BC1.30Tujuan dari laporan keuangan untuk berbedaTypes of Entities ........................................................... BC1.29-BC1.30