The International Accounting Standards Board (IASB) plans to complete a new conceptual framework by September 2015. In addition, the board plans to have its technical program focus on implementation ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...

The latest trends and issues around the use of open source software in the enterprise. Mozilla has partnered with Open Tech Strategies for a research project, reviewing the open source industry and ...

The recent concept of place-making contends that urban places are rooted in the physical environment and emerge through reiterative social behaviors, meanings that are created and reconstructed on a ...

Graphic representations or frameworks can be powerful tools to explain research processes and outcomes. David Waller explains how researchers can develop effective visual models to chart their work ...