ASC

Codification page · 2022

Proposed Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity

The exposure draft, Conceptual Framework for Financial Reporting: Chapter 2: The Reporting Entity, describes a reporting entity and its features.
For more information, see the following:
Proposed Statement of Financial Accounting Concepts 2022-ED200—Conceptual Framework for Financial Reporting—Chapter 2: The Reporting Entity (PDF)
Issued: October 18, 2022
Comments Due: January 16, 2023

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