FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

A new paper in the Journal of the Royal Society Interface presents a new conceptual framework that could provide answers in the future. For years, scientists across multiple disciplines have ...

FASB has issued a proposed new chapter for its Conceptual Framework that describes a reporting entity ... Stakeholders are asked to provide input on the characteristics of a reporting entity described ...