Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function. The FASB series of ...
The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...
FASB has issued a proposed new chapter for its Conceptual Framework that describes a reporting entity. The proposed chapter would become Chapter 2 of FASB Concepts Statement No. 8, Conceptual ...
The Financial Accounting Standards Board released another chapter Wednesday of its conceptual framework related to the recognition and derecognition of an item in financial statements. Chapter 5 of ...
In 2015, FASB sent a number of stakeholders into a tizzy when it issued two exposure drafts, part of its disclosure framework project, intended to “clarify the concept of materiality.” After hearing ...
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When and Why Were GAAP First Established?
Generally Accepted Accounting Principles, often known by the acronym GAAP, is a set of accounting rules created to govern financial reporting for corporations in the United States. Publicly traded ...
The ADT enforcement action is a strong reminder that the SEC regards compliance with the “equal or greater prominence” requirement as a serious matter, and will take enforcement action in appropriate ...
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