FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

C/Can City Engagement Process: An Implementation Framework for Strengthening Cancer Care in Cities in Low- and Middle-Income Countries Diagnosing cancer earlier can enable timely treatment and ...

This paper demonstrates the utility of the threshold concept framework for gerontologists by conceptualizing ageism as a threshold concept. The purpose of this article is to provide an innovative ...

As NATO’s leaders gather in Madrid this month to unveil the alliance’s eighth strategic concept at a crucial time for European security, they should take inspiration from earlier concepts. In 2014, ...