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 ...

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 ...

C/Can City Engagement Process: An Implementation Framework for Strengthening Cancer Care in Cities in Low- and Middle-Income Countries Diagnosing cancer earlier can enable timely treatment and ...

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 ...

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 ...

This is a preview. Log in through your library . Abstract This paper offers for discussion and critique a conceptual framework that applies a situative perspective on learning to the study of learning ...

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 ...