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 ...

A new conceptual framework for IFRS includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the conceptual framework, ...

The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

The Financial Accounting Standards Board released a new chapter Thursday of its Conceptual Framework describing a reporting entity. The new chapter will become Chapter 2 of FASB Concepts Statement No.

October 25, 2015, DHAKA: Bangladesh needs to develop a structured financial reporting framework for the state-owned enterprises and other public sector entities to accelerate economic growth and ...

What’s needed on ESG auditing is a similar approach to IFRS mandates The bigger corporate houses are tacking on their sustainability initiatives into their reporting. For more to join, create a single ...

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 ...