FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of ...

Ge, J. G and Berger, E., “Thriving for Engineering Students and Institutions: Definitions, Potential Impact, and Proposed Conceptual Framework”, Proceedings of the 2018 ASEE Annual Conference and ...

Studies of infant siblings of older autistic probands, who are at elevated risk for autism, have demonstrated that the defining features of autism are not present in the first year of life but emerge ...

Four million newborns die every year at home, often without skilled care at delivery or any other contact with the formal health system. Improved household practices and use of services, often in the ...

What is the Comprehensive Framework? Over the past two years, there has been renewed interest in nuclear issues, which has led to a virtual explosion of commissions, task forces, and self-initiated ...