Company XYZ does not disclose any information in the notes to their financial statements unless the value of the information to users exceeds the expense of gathering it. Which constraint of Level 3 of the conceptual framework does this represent?
What is one of the primary purposes of the International Accounting Standards Board (IASB)?
Which of the following should be used when discounting a benefit in order to determine the present value of the defined benefit obligation and the current service cost?
What is the present value of any economic benefits available in the form of refunds from or reductions in the future contributions to the defined benefits plan called?
