The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting. The discussion ...
The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...
The Financial Accounting Standards Board issued Thursday a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Stakeholders are ...
FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...
The International Accounting Standards Board (IASB) plans to complete a new conceptual framework by September 2015. In addition, the board plans to have its technical program focus on implementation ...
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