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 released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...

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, ...

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 ...

FORT MONROE, Va. - The Army Concept Framework provides the conceptual foundation for the development of capabilities for the future force in the 2016 to 2028 timeframe. This family of concepts ...

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 ...

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 ...

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 ...

This is a preview. Log in through your library . Abstract Recently, there has been an increase and abundance of literature measuring flexicurity across countries. However, there is yet to be any ...