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 International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. Processing Content ...
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 ...
A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...
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