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 has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

The Armed Conflict and the Impact on Patients With Cancer in Ukraine: Urgent Considerations With successive infection waves and the spread of more infectious variants, the COVID-19 pandemic continues ...

I was having a conversation recently with a colleague who might be teaching a section of our intro programming course this fall. In sharing my experiences about teaching programming from the MATLAB ...

Participants discussed the elements of the framework that will guide the use of continental-scale data in undergraduate teaching and learning. Participants agreed that the foundations of this ...

This paper introduces a new conceptual framework for studying moral climate in business firms, offering an alternative to other theoretical models currently in the literature. The framework integrates ...

Studies on invasion of microbial communities are gaining momentum, with a considerable increase in publications on invasion by pathogenic, beneficial or commensal microbes. A better understanding of ...

Technologies such as the Internet and World Wide Web are changing our conceptions of information systems, from who uses them and how they are used, to how the systems are created and who is doing the ...