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 ...

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 ...

This article presents a basic conceptual framework for investigating the relations among government performance, citizen satisfaction, and trust. It then reviews results from a number of previous ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.