The European Banking Authority (EBA) has published the final technical package for version 4.3 of its reporting framework, including validation rules, the data point model (DPM) and XBRL taxonomies.
Earlier this month the Financial Accounting Standards Board (FASB) issued the final chapter of its Conceptual Framework. This new chapter focuses on the measurement of items in financial statements, enhancing the toolset available to the FASB for setting standards.
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