Intermediate Accounting 2 Financial Reporting: Its Conceptual Framework Statements of Financial Accounting Concepts issued by FASB Concepts statement no. 7 Using Cash Flow Information and present value in Accounting Measurements (Issue Date 2/00)Intermediate Accounting 2 Financial Reporting: Its Conceptual Framework ➢ Concepts Statement No. 7 Using Cash Flow Information and Present Value in Accounting Measurements (Issue Date 2/00) Statements of Financial Accounting Concepts issued by FASB