Norwalk, Conn. — The Securities and Exchange Commission has spoken, the Financial Accounting Standards Board has listened, and the shift to principles-based accounting standards is about to take a ...

The Financial Accounting Standards Board issued Thursday a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Stakeholders are ...

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 ...

Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function. The FASB series of ...