One important way of presenting findings and relationships is by developing a graphical conceptual framework. A graphical conceptual framework is a visual model that assists readers by illustrating ...

The International Accounting Standards Board (IASB) on Thursday proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an ...

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 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 Education using Continental-scale Data conceptual framework is now available in a new interactive format! The interactive tool, is designed to guide educators toward teaching opportunities and ...

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 ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...

Disclaimer: The views expressed herein are those of the author(s) and do not necessarily represent the views ... This departmental paper presents a conceptual framework to analyze industrial policy, ...