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 ...

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 ...