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 International Accounting Standards Board (IASB) on Thursday proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an ...

The European Financial Reporting Advisory Group (EFRAG) has released a feedback statement on the International Accounting Standards Board's (IASB) Exposure Draft (ED) Provisions – Targeted ...

The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

GLOBAL STANDARD SETTER the IASB has published a revised draft of the conceptual framework that underpins the way it develops and rewrites accounting standards. The project, which followed a 2011 ...

The Financial Reporting Standards Board (FRSB) has released a new Exposure Draft - IASB ED 6 - from the International Accounting Standards Board (IASB) for public comment. The release continues the ...

THE CHAIRMAN OF THE IASB has vowed that the standard setter’s conceptual framework project will not be blighted by “dysfunctional” processes that have stymied the pace of other reforms. In a stinging ...

NORWALK, Conn.--(BUSINESS WIRE)--The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their ...

2018 is looking to be a busy year as far as financial reporting changes are concerned. There will be two major new standards adopted this year — one for revenue recognition and another one for ...

The International Accounting Standards Board has proposed a set of enhancements to the Conceptual Framework for Financial Reporting. The Conceptual Framework underpins International Financial ...