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 ...

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 issued Thursday a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Stakeholders are ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...

During the first half of the 20th century, "accounting theory" developed primarily by accounting scholars and academics provided the primary basis for the practice and teaching of financial accounting ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...

FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...