Vol. 155, No. 4, Special Issue Dedicated to the Memory of Prof. W. Michael Hoffman: Global Perspectives on Business Ethics from the 40th Anniversary Conference of the Hoffman Center for Business ...

The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

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 ...

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 ...

During the first half of the 20th century, "accounting theory" developed primarily by accounting scholars and academics provided the primary basis for the practice and teaching of financial accounting ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

The Inter Boards Coordination Commission (IBCC), in collaboration with the Agha Khan University Examination Board (AKU-EB), ...