FASB Statements of Financial Accounting Concepts ("Concepts Statements")
FASB Concept Statements
http://www.fasb.org/st/#cons
Full Text and Status of all FASB Concept Statements
Concept Statement No. 1, "Objectives of Financial Reporting by Business Enterprises," November 1978.
Concept Statement No. 2, Qualitative Characteristics of Accounting Information, May 1980.
Concept Statement No. 3, Superseded by SFAC No. 6
Concept Statement No. 4, Objectives of Financial Reporting by Nonbusiness Organizations, December 1980
Concept Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, December 1984.
Concept Statement No. 6, Elements of Financial Statements, December 1985
Concept Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, February 2000