The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. “The new chapters of the Conceptual Framework address two important areas of financial reporting: ...

I was having a conversation recently with a colleague who might be teaching a section of our intro programming course this fall. In sharing my experiences about teaching programming from the MATLAB ...

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 ...

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, ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

FASB issued a proposed new chapter to its Conceptual Framework on Thursday that defines 10 elements of financial statements and seeks feedback from stakeholders. “The proposed new chapter of the ...

Conceptual frameworks drawn from theories that have shaped the study of ethics over centuries can help us recognize and describe ethical issues when we encounter them. In this way, a basic grasp of ...