FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

A research document on arms transfers in Latin America and the Caribbean is in the works, as well as a conceptual framework template that will lead to the development of the instrument for the ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation The need for Sub-Saharan African (SSA) countries to diversify their economies is more urgent than ever. However, despite ...