Financial Accounting Standards Board (U.S.). (1977). Objectives of financial reporting and elements of financial statements of business enterprises: Proposed statement of financial accounting concepts. Financial Accounting Standards Board.
Chicago Style (17th ed.) CitationFinancial Accounting Standards Board (U.S.). Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises: Proposed Statement of Financial Accounting Concepts. Stamford, Conn.: Financial Accounting Standards Board, 1977.
MLA (8th ed.) CitationFinancial Accounting Standards Board (U.S.). Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises: Proposed Statement of Financial Accounting Concepts. Financial Accounting Standards Board, 1977.