IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update ...

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 ...

GLOBAL accounting standard setter the IASB has been told to reconsider its proposed conceptual framework so that it “properly reflects the importance of stewardship, prudence and reliability”, which ...

The International Accounting Standards Board (IASB) has published the third edition of the International Financial Reporting ...