FASB Releases FAS 162, FAS 163, And Conceptual Framework Docs

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By Edith Orenstein, FEI Financial Reporting Blog - There’s been a flurry of activity lately at FASB in issuing two new standards in the past few weeks, plus the release of a couple of proposals for public comment on the Conceptual Framework Project. Here’s a rundown:

Final Standards

Proposals Released For Public Comment
Two documents were issued by FASB-IASB yesterday as part of its project to converge and improve the conceptual framework:

Read more about the implications of the conceptual framework proposals here.

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