"The publication of Chapter 6 completes the FASB's Conceptual Framework — an important tool used by the Board in our decisions," said FASB chair Richard Jones in a statement. "We thank the FASB ...

The following are brief descriptions of the new concepts introduced in the revised Conceptual Framework: • Description of the reporting entity – Although the IASB has admitted that it is not in a ...

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 ...

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 ...

In this work, we present a conceptual framework to support clinical trial optimization and enrollment workflows and review the current state, limitations, and future trends in this space. ... Instead ...

As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map out a new path for development and high and sustained growth. Promoting ...

Publisher's Note. 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 ...