Accounting FASB proposes to add recognition, derecognition guidance to conceptual framework By Michael Cohn November 22, 2022, 10:19 a.m. EST 1 Min Read ...

FASB is seeking comments on a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The proposed chapter, Chapter 5 of FASB ...

FASB chair Richard Jones said: “The publication of Chapter 6 completes the FASB’s Conceptual Framework—an important tool used by the Board in our decisions.

Accounting standards FASB updates disclosure requirements By Michael Cohn August 28, 2018, 12:11 p.m. EDT 2 Min Read ...

Contacts IASB Mark Byatt, +44 (0)20-7246-6472 Director of Corporate Communications, [email protected] or US FASB Neal McGarity, +1-203-956-5347 Director of Communications [email protected] ...

C. Richard Baker, The Influence of Accounting Theory on the FASB Conceptual Framework, The Accounting Historians Journal, Vol. 44, No. 2 (December 2017), pp. 109-124 ...

The FASB in its Conceptual Framework has set high principles in the ethics of standard-setting in accounting. This paper concentrates on what the FASB calls the cost/benefit constraint, i.e., the ...

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 ...