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.

Impact Frontiers, a learning and market-building collaboration for investors, today announced the first official Founding Adopters of the Impact Performance Reporting Norms ("Reporting Norms"), a ...

Voluntas: International Journal of Voluntary and Nonprofit Organizations, Vol. 29, No. 6 (December 2018), pp. 1330-1346 (17 pages) Financial reporting is an important aspect of not-for-profit ...

The American Institute of CPAs (AICPA) has introduced the Financial Reporting Framework for Small-and Medium-Sized (FRF for SMEsTM) as a new accounting option for preparing streamlined, relevant ...

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 ...

The Financial Reporting Council of Nigeria has announced plans to formally integrate Islamic Finance Services into the country’s financial reporting framework.This was disclosed in a statement made ...