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 has proposed a set of enhancements to the Conceptual Framework for Financial Reporting. The Conceptual Framework underpins International Financial ...

The International Accounting Standards Board (IASB) on Thursday proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an ...

2018 is looking to be a busy year as far as financial reporting changes are concerned. There will be two major new standards adopted this year — one for revenue recognition and another one for ...

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 ...

GLOBAL STANDARD SETTER the IASB has published a revised draft of the conceptual framework that underpins the way it develops and rewrites accounting standards. The project, which followed a 2011 ...

GLOBAL accounting standard setter the IASB has been told to reconsider its proposed conceptual framework so that it “properly reflects the importance of stewardship, prudence and reliability”, which ...

NORWALK, Conn.--(BUSINESS WIRE)--The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their ...