The Financial Accounting Standards Board, which sets the rules for business accounting in the United States, says the objective of financial reporting is to provide current and potential investors and ...
The International Public Sector Accounting Standards Board has approved its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. The framework establishes the ...
The International Public Sector Accounting Standards Board has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. Processing ...
FASB has issued a proposed new chapter for its Conceptual Framework that describes a reporting entity. The proposed chapter would become Chapter 2 of FASB Concepts Statement No. 8, Conceptual ...
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