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 ...

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 ...

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 ...

Evidence-based decision-making’ sounds like a great idea. Before trying to build it into your IT culture, you’ll first need ...

Lincoln's S. Kathleen Lyons is providing a new framework—Earth system engineering—for examining how organisms, including humans, have fundamentally altered ecosystems on a global scale across hundreds ...

FORT MONROE, Va. - The Army Concept Framework provides the conceptual foundation for the development of capabilities for the future force in the 2016 to 2028 timeframe. This family of concepts ...

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, ...

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 ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...