FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

Accounting FASB completes conceptual framework By Michael Cohn July 12, 2024, 1:49 p.m. EDT 1 Min Read ...

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 ...