The Financial Accounting Standards Board released another chapter of its conceptual framework related to the recognition and derecognition of an item in financial statements.

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.

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 ...

Thus, even if the Conceptual Framework does not dictate what entity should prepare financial statements, it does clarify that a reporting entity cannot be arbitrarily identified. • Measurement – ...

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, ...

The links between the mathematical and cognitive models that interact during problem solving are explored with the purpose of developing a reference framework for designing problem-posing tasks. When ...

The ASCO Special Article by Schnipper et al, entitled, "American Society of Clinical Oncology Statement: A Conceptual Framework to Assess the Value of Cancer Treatment Options" (J Clin Oncol ...

This paper describes the conceptual framework that guides assessments of financial stability risks for multilateral surveillance, as currently presented in the Global Financial Stability Report (GFSR) ...