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 ...

The Financial Accounting Standards Board released another chapter Wednesday of its conceptual framework related to the recognition and derecognition of an item in financial statements. Chapter 5 of ...

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 ...

New research suggests that teaching young children an overarching, conceptual framework for nutrition may do the trick. Every parent has a different strategy for trying to get his or her kid to ...