The International Accounting Standards Board (IASB) on Thursday proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an ...

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 ...

NORWALK, Conn.--(BUSINESS WIRE)--The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their ...

LSE accounting research demonstrated how firms’ financial statements are used for varied purposes, including management oversight, and influenced revisions to international standards for financial ...

The International Accounting Standards Board has proposed a set of enhancements to the Conceptual Framework for Financial Reporting. The Conceptual Framework underpins International Financial ...