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FASB Staff Discusses Conceptual Framework

In a nearly four-minute video, staff members of the Financial Accounting Standards Board (“FASB”) discuss the board’s Conceptual Framework project. Project Managers Jill Switter and Nick Cappiello offer background details on the project, while other FASB members discuss the cost benefits of conceptual framework, how the board uses it and what is coming next.

Visit to watch the Conceptual Framework project video.

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