This paper attempts to link legal and theoretical perspectives of the use of force in self-defence and, thereafter, formulates a conceptual framework based on these ... An empirical study of realism?” ...

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 ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...