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, ...

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 ...

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 ...

Getting the definition of materiality right is critical because it affects what information is presented in public sector ...

The Financial Accounting Standards Board is proposing a new chapter of its Conceptual Framework, on "The Reporting Entity." The board is particularly interested in feedback on its description of the ...