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 ...

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 ...

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 ...

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 ...