A Statement of Financial Accounting Concepts is nonauthoritative and doesn't establish or change GAAP. The new chapter becomes Chapter 6 of FASB Concepts Statement No. 8, Conceptual Framework for ...

The proposed chapter, Concepts Statement No. 8, Conceptual Framework for Financial Reporting—Chapter 4, Elements of Financial Statements, defines 10 elements of financial statements that would be ...

Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting, represents the completion of FASB’s Conceptual Framework. The new chapter provides ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements.. If finalized by FASB, the proposed chapter, Chapter ...

The ASCO Special Article by Schnipper et al, entitled, "American Society of Clinical Oncology Statement: A Conceptual Framework to Assess the Value of Cancer Treatment Options" (J Clin Oncol ...