Accountants sometimes include important notes regarding a company's assets, liabilities or equity on financial statements. Notes can be added as an attachment to a financial statement or as a footnote ...

GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

GASB issued a revised proposed concepts statement Tuesday that would guide the board when it establishes requirements for notes to financial statements for state and local governments. The proposal ...

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued two changes to the FASB’s conceptual framework and two Accounting Standards Updates (ASUs) that improve ...

Discover the synergy between income statements, balance sheets, and cash flow statements for a full analysis of a company's financial health and performance.

h. Surplus: Balance in the statement of profit and loss; disclosing allocations and Appropriation such as dividends, bonus shares, transfer to/from reserve, etc. Money Received against Share Warrants- ...