The International Public Sector Accounting Standards Board has approved its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. The framework establishes the ...
Accountants in public practice who prepare financial statements for clients will find significant changes in new standards for accounting and review services that were issued in October. Statement on ...
In June, the American Institute of Certified Public Accountants issued a new non-authoritative option for small business reporting. Called the “Financial Reporting Framework for Small and Medium-Sized ...
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