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 ...

Ge, J. G and Berger, E., “Thriving for Engineering Students and Institutions: Definitions, Potential Impact, and Proposed Conceptual Framework”, Proceedings of the 2018 ASEE Annual Conference and ...

FASB is seeking comments on a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The proposed chapter, Chapter 5 of FASB ...

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 National Academies of Sciences, Engineering, and Medicine are private, nonprofit institutions that provide expert advice on some of the most pressing challenges facing the nation and world. Our ...

Defending a professional liability claim can be complicated. The plaintiff and CPA firm defendant often disagree about the scope of service, the amount of damages, the firm’s compliance with the ...

In this module, we will introduce the basic conceptual framework for experimental design and define the models that will allow us to answer meaningful questions about the differences between group ...

UNESCO, in collaboration with the Public Service Broadcasting Trust (PSBT), created a series of instructional “how to” videos to provide basic, conceptual and technical understanding of the ...