Scientists created a new conceptual framework to explain how sun-like stars evolve. The new framework includes information on how the stars rotation, emit X-rays and how their stellar winds' intensity ...

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 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 ...