The International Accounting Standards Board (IASB) proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an exposure draft, ...

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 Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...

FASB is seeking comments on a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The proposed chapter, Chapter 5 of FASB ...

People who live in cities face many challenges that threaten their mental health. In countries in which relatively higher numbers of people live in cities, depression, anxiety and addiction are ...

Takeuchi, Hirotaka. "Conceptual Framework for the Study of the Channel of Distribution." Harvard Business School Background Note 578-118, December 1977.

C/Can City Engagement Process: An Implementation Framework for Strengthening Cancer Care in Cities in Low- and Middle-Income Countries Diagnosing cancer earlier can enable timely treatment and ...

The simple-mindedness and lack of internal consistency of these passionately venomous critics is astounding. Although the DSM-5 is a symptomatic classification system, based on clusters of clinical ...