The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

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, ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

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 ...

Despite the expansion of the regulatory state, we continue to witness widespread unethical practices across society. This paper addresses these challenges of ethical failure, misalignment, and ...

One of the primary drivers of climate change has been the continuous increase in anthropogenic greenhouse gas emissions. If these emissions continue to increase at the current rate then it would push ...