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 proposed chapter, Concepts Statement No. 8, Conceptual Framework for Financial Reporting—Chapter 4, Elements of Financial Statements, defines 10 elements of financial statements that would be ...

The study, "A definition, conceptual framework, and pathway towards sustainable aviation," by Elias Waddington and Phillip Ansell is published in the journal Progress in Aerospace Sciences.

FASB's conceptual framework contains a set of interrelated objectives and fundamentals to provide the board with a useful tool as it sets standards. A Statement of Financial Accounting Concepts is ...

2018 is looking to be a busy year as far as financial reporting changes are concerned. There will be two major new standards adopted this year -- one for revenue recognition and another one for ...

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 ...

An Interactive Conceptual Framework The Education using Continental-scale Data conceptual framework is now available in a new interactive format! The interactive tool, is designed to guide educators ...