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 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 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 ...

2018 is looking to be a busy year as far as financial reporting changes are concerned. There will be two major new standards adopted this year — one for revenue recognition and another one for ...

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 ...

This is a preview. Log in through your library . Abstract This paper is a contribution to the discussion of how religious perspectives can improve business ethics. Two such perspectives are in natural ...

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 ...

As climate change accelerates, the risk of sudden, large-scale shifts in ecosystems is growing. A new USGS study examines the mechanisms behind these abrupt ecological transformations—known as ...