The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that project to a close.

FASB issued a new chapter of its Conceptual Framework related to the recognition and derecognition of criteria and guidance on when an item should be incorporated into and removed from financial ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.

FASB issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized, the chapter would represent the completion of the ...

Albert D. Spalding Jr., Gretchen R. Lawrie, A Critical Examination of the AICPA's New "Conceptual Framework" Ethics Protocol, Journal of Business Ethics, Vol. 155, No. 4, Special Issue Dedicated to ...