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 project to a close.

Known as the "building blocks" portion of the conceptual framework, SFAC 6 describes the elements of financial statements. Of all of the framework, this section might be the most useful for a ...

At Data Summit Connect Fall 2020, John O'Brien, CEO and principal advisor at Radiant Advisors, outlined the components of a modern data architecture. As a conceptual architecture, said O'Brien, it is ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework on recognition and derecognition of items in financial statements.

This paper develops a conceptual framework from natural law and CSD/T that business leaders can adopt to build an ethos of humanistic management. This "Human Dignity-Centered" framework fills the gap ...

A conceptual framework is gradually developed based on the analysis and knowledge obtained from relevant literature. Hence, the researchers discuss achievable and indispensable factors that might ...