"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 ...

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 ...

C. Richard Baker, The Influence of Accounting Theory on the FASB Conceptual Framework, The Accounting Historians Journal, Vol. 44, No. 2 (December 2017), pp. 109-124 Free online reading for over 10 ...

Fig 1 Conceptual framework for the design and evaluation of early diagnosis programs for cancer. CANcer Needs Assessment Local or contextualized epidemiological knowledge about the incidence, ...

This paper presents a conceptual framework for interpreting cultural landscapes in the U.S. through the example of a residential suburb. The particular landscape is presented as the tangible, visible ...

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 ...