The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

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, ...

Vol. 155, No. 4, Special Issue Dedicated to the Memory of Prof. W. Michael Hoffman: Global Perspectives on Business Ethics from the 40th Anniversary Conference of the Hoffman Center for Business ...

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 ...

Cecile Barnaud, Esteve Corbera, Roldan Muradian, Nicolas Salliou, Clélia Sirami, Aude Vialatte, Jean-Philippe Choisis, Nicolas Dendoncker, Raphael Mathevet ...