The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...
Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992 ...
Professional management accounting association IMA (Institute of Management Accountants) responded to the International Integrated Reporting Council’s International Integrated Reporting Framework, ...
Main Street businesses now have a new option for non-GAAP financial reporting. The AICPA Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) was created to answer demands ...
Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...
Nobody wants accounting to get any more arcane, least of all commercial lenders. Untangling a small-business borrower's financials is hard enough already. A new effort to streamline financial ...
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