The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

The Financial Accounting Standards Board released another chapter Wednesday of its conceptual framework related to the recognition and derecognition of an item in financial statements. Chapter 5 of ...

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 ...