The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

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 ...

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 ...

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

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 ...

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 ...