However, the standards do not, and cannot, address and provide an answer for every situation. Enter the conceptual framework (see the “Conceptual Framework for Members in Public Practice” (ET ...

Study Design: Conceptual framework and case study ... 42 We found that the MRC stages were easy to apply and fit well with our pragmatic orientation to intervention development.

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 ...

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 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 ...

A new paper in the Journal of the Royal Society Interface presents a new conceptual framework that could provide answers in the future. For years, scientists across multiple disciplines have ...