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 ...

Scientists created a new conceptual framework to explain how sun-like stars evolve. The new framework includes information on how the stars rotation, emit X-rays and how their stellar winds' intensity ...

The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

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 ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

Participants discussed the elements of the framework that will guide the use of continental-scale data in undergraduate teaching and learning. Participants agreed that the foundations of this ...

PALAIOS, Vol. 1, No. 3, Theme Issue: Taphonomy: Ecology's Loss is Sedimentology's Gain (Jun., 1986), pp. 228-238 (11 pages) Densely fossiliferous deposits are receiving increasing attention for their ...

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 ...