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 ...

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 long-running project ...

The Financial Accounting Standards Board released a new chapter Thursday of its Conceptual Framework describing a reporting entity. The new chapter will become Chapter 2 of FASB Concepts Statement No.

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This working paper inaugurates the "Technology Fundamentals for Digital Finance" series, concentrating on the technical ...

The ICP is a complex international statistical exercise, and its methodology has evolved over several decades. The 2021 cycle maintained the same core methods and procedures applied in the 2011 and ...