The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

In April 2004, FASB and the International Accounting Standards Board (IASB) created a joint project on financial statement presentation. The project is part of the memorandum of understanding between ...

The members of a company's board of directors are responsible for setting overall policy and are ultimately answerable to shareholders for the financial health of the organization. In order to ...

The Financial Accounting Standards Board has released an exposure draft proposing changes in its conceptual framework related to how items are presented in a financial statement. The exposure draft, ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...