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 ...

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 ...

安永《IFRS风向标》介绍国际财务报告会计准则（IFRS）最新进展，包括国际会计准则理事会（以下简称“IASB”或“理事会”）准则制定项目状态更新、IASB讨论重点、拟议中的准则或修订的潜在影响等，助您掌握IFRS的未来风向。 本期主题：IASB启动无形资产研究 ...

核心提示：国际会计准则理事会（IASB）完成旨在改进国际财务报告会计准则披露要求制定方法的项目（即披露动议——准则层面的披露审议），发布制定国际会计准则披露要求的指引以及项目总结和反馈意见公告。 2023年3月，国际会计准则理事会（以下简称IASB ...

安永《IFRS风向标》介绍国际财务报告会计准则（IFRS Accounting Standards）最新进展，包括国际会计准则理事会（以下简称“IASB”或“理事会”）准则制定项目状态更新、IASB讨论重点、拟议中的准则或修订的潜在影响等，助您掌握准则制定的未来风向。 2024年9月16日 ...

核心提示：国际会计准则理事会（IASB）发布《国际财务报告准则第15号》实施后审议项目总结和反馈意见公告。 （IASB）在2022年至2024年期间开展了《国际财务报告准则第15号——客户合同收入》（以下简称《国际财务报告准则第15号》）的实施后审议工作，于2023 ...

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 ...

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

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 ...

GLOBAL STANDARD SETTER the IASB has published a revised draft of the conceptual framework that underpins the way it develops and rewrites accounting standards. The project, which followed a 2011 ...

Impact Frontiers, a learning and market-building collaboration for investors, today announced the first official Founding Adopters of the Impact Performance Reporting Norms ("Reporting Norms"), a ...

THE CHAIRMAN OF THE IASB has vowed that the standard setter’s conceptual framework project will not be blighted by “dysfunctional” processes that have stymied the pace of other reforms. In a stinging ...