The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

Impact Frontiers, a learning and market-building collaboration for investors, today announced the first official Founding Adopters of the Impact Performance Reporting Norms ("Reporting Norms"), a ...

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 ...

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 ...

A conceptual framework for HMO managers who are evaluating physicians'financial incentives proposes that the incentives vary along five dimensions: (1) the percentage of the physician's income at ...