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 on recognition and derecognition of items in financial statements.

A conceptual framework is gradually developed based on the analysis and knowledge obtained from relevant literature. Hence, the researchers discuss achievable and indispensable factors that might ...

Meme Wang-Schweig, Frederick J. Kviz, Susan J. Altfeld, Arlene M. Miller, Brenda A. Miller, Building a Conceptual Framework to Culturally Adapt Health Promotion and Prevention Programs at the Deep ...