A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

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

The agent acquires a vocabulary of neuro-symbolic concepts for objects, relations, and actions, represented through a ...

New concept statements released Wednesday address financial statement elements and factors FASB should consider in developing accounting guidance. The statements are presented as new chapters of ...

The Financial Accounting Standards Board released another chapter Wednesday of its conceptual framework related to the recognition and derecognition of an item in financial statements. Chapter 5 of ...

The Armed Conflict and the Impact on Patients With Cancer in Ukraine: Urgent Considerations Components of health system capacity vary during a pandemic, and capacity relative to pandemic numbers and ...

This paper demonstrates the utility of the threshold concept framework for gerontologists by conceptualizing ageism as a threshold concept. The purpose of this article is to provide an innovative ...

Taiwanese electronics manufacturer Compal has introduced the Adapt X, a modular laptop concept that takes inspiration from Framework’s user-upgradable design. The Adapt X recently won an iF Design ...