中级财务会计英文版(PPT 94页)
中级财务会计英文版(PPT 94页)内容简介
中级财务会计英文版(PPT 94页)简介:
FASB Statement of Concepts No. 6 defined investments by owners and distributions to owners, as follows:
Investments by owners are increases in the equity of a company resulting from transfers of something valuable to the company from other entities in order to obtain or increase ownership interests.
Distributions to owners are decreases in the equity of a company caused by transferring assets, rendering services, or incurring liabilities to owners.
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