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 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 ...
IFRS and IFRS for SMEs are developed by the International Accounting Standards Board (IASB), and the concepts and principles that underpin drafting an IFRS are outlined in the Conceptual Framework for ...
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