The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

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 released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

Executive Directors welcomed the discussion on the role of macroprudential policies in increasing resilience to large and volatile capital flows and a conceptual framework for identifying and ...

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 ...