The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

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 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, ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

Participants discussed the elements of the framework that will guide the use of continental-scale data in undergraduate teaching and learning. Participants agreed that the foundations of this ...

Cecile Barnaud, Esteve Corbera, Roldan Muradian, Nicolas Salliou, Clélia Sirami, Aude Vialatte, Jean-Philippe Choisis, Nicolas Dendoncker, Raphael Mathevet ...

Objective: Individual work performance is differently conceptualized and operationalized in different disciplines. The aim of the current review was twofold: (1) identifying conceptual frameworks of ...