The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

Vol. 155, No. 4, Special Issue Dedicated to the Memory of Prof. W. Michael Hoffman: Global Perspectives on Business Ethics from the 40th Anniversary Conference of the Hoffman Center for Business ...

Encouraging environmental action by citizens in developed nations has become a major priority for governments who are seeking to reach environmental targets by exhorting individuals to participate in ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...