New concept statements released Wednesday address financial statement elements and factors FASB should consider in developing accounting guidance. The statements are presented as new chapters of ...
GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...
Concepts Statement No. 6, Measurement of Elements of Financial Statements, augments the framework that GASB uses to promote consistency in setting accounting and financial reporting standards and is ...
The Governmental Accounting Standards Board has released Concepts Statement No. 3, Communication Methods in General Purpose External Financial Reports that Contain Basic Financial Statements, a paper ...
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