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 ...

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 ...

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 ...