The Environmental and Social Framework (ESF) was approved by the Board of Executive Directors on August 4, 2016. It consists of a Vision for Sustainable Development; ten Environmental and Social ...

According to the Financial Accounting Standards Board, or FASB, generally accepted accounting principles, or GAAP, require that most research and development costs be expensed in the current period.

The Financial Accounting Standards Board, or FASB, has proposed several changes to the generally accepted accounting practices, or GAAP, used to account for leases, including the accounting ...