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 ...

The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting. The discussion ...

A framework is a basic conceptual structure or skeletal; openwork; or structural frame of ideas; a process, an organization, etc. So how can a framework be useful in facilitating an excellent customer ...

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 ...

At its Meeting from 18-22 March 2002, one item high on the Agenda of the IAEA Board of Governors was the 'Conceptual Framework for Integrated Safeguards', the blueprint for a new approach to the ...

Humid tropical forests are major players in the global carbon cycle, despite evidence that cations (rock-derived, positively charged ions) can limit or co-limit net primary productivity (NPP). In ...

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 ...