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 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 ...

The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...

No published studies exist on use of intervention design, implementation strategies, and theory in the CMS Accountable Health Communities Model, the largest-scale test of social prescribing in the ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

Conceptual advances are critical to the vitality of the marketing discipline, yet recent writings suggest that conceptual advancement in the field is slowing. The author addresses this issue by ...

Approximately 40% of cancer-related clinical trials terminate prematurely, 1 which results in an immense loss of time, money, and human effort. Failure to optimize clinical trial design, inefficient ...

This is a preview. Log in through your library . Abstract The authors present a framework for the analysis of models which have been designed for, or used in, urban physical and economic planning. The ...