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 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 ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...

Group concept mapping, a participatory mixed-methods approach, was used. Participants were parents or caregivers of a child with cancer, childhood cancer survivors, and clinical or nonclinical support ...

Registrable superannuation entities (RSEs) must do more to ensure asset valuations in financial reports are reliable and improve disclosure of sponsorship and advertising expenses.

A conceptual framework for HMO managers who are evaluating physicians'financial incentives proposes that the incentives vary along five dimensions: (1) the percentage of the physician's income at ...

The researchers warn that cost and complexity will be major barriers, especially for smaller institutions. Early adoption may ...

The Ministry of Finance (MoF) organised a roundtable session to discuss the latest updates regarding the Federal Government’s Accounting Standards Manual and the Federal Government Financial Policies ...