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

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 ...

The International Accounting Standards Board (IASB) has begun a consultation process with the objective of issuing a revised conceptual framework for financial reporting. The conceptual framework ...