The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...

The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. “The new chapters of the Conceptual Framework address two important areas of financial reporting: ...

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 ...

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 ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

The AICPA Accounting Standards Executive Committee (AcSEC) commented favorably on a partial draft of a conceptual framework for financial reporting being developed jointly by the Financial Accounting ...