Codification page · 2020

Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements

The Exposure Draft, Conceptual Framework for Financial Reporting: Chapter 4: Elements of Financial Statements, identifies elements of financial statements that could be appropriate for recognition in the financial statements and relevant to the users of those financial statements.

For more information, see the following:

Proposed Statement of Financial Accounting Concepts—Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements (PDF)

Issued: July 16, 2020

Comments Due: November 13, 2020

Text as published in the FASB Accounting Standards Codification, Basic View.