FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

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, ...

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 ...

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 ...

This paper explores the opportunities and contradictions in applying concepts of sustainable development to land use policy. The conceptual framework is provided by 'stock maintenance' models of ...