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 ...

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 ...

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 National Academies of Sciences, Engineering, and Medicine are private, nonprofit institutions that provide expert advice on some of the most pressing challenges facing the nation and world. Our ...

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 ...

A framework is a basic conceptual structure or skeletal; openwork; or structural frame of ideas; a process, an organization, etc. So how can a framework be useful in facilitating an excellent customer ...

In this module, we will introduce the basic conceptual framework for experimental design and define the models that will allow us to answer meaningful questions about the differences between group ...

Florida State University oceanographers have discovered a significant connection between small-scale microbial processes and ...