FASB Reference Materials

Financial Accounting Standards Board

Statement of Financial Accounting Concepts No. 8
Conceptual Framework for Financial Reporting
Chapter 5, Recognition and Derecognition
[August 2023]

Statement of Financial Accounting Concepts No. 8
Conceptual Framework for Financial Reporting
Chapter 2, The Reporting Entity
[June 2023]

Leases - Common Control Arrangements (Topic 842)
[March 2023]

Investments — Equity Method and Joint Ventures (Topic 323)

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