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 is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...

2018 is looking to be a busy year as far as financial reporting changes are concerned. There will be two major new standards adopted this year — one for revenue recognition and another one for ...

Participants discussed the elements of the framework that will guide the use of continental-scale data in undergraduate teaching and learning. Participants agreed that the foundations of this ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

No published studies exist on use of intervention design, implementation strategies, and theory in the CMS Accountable Health Communities Model, the largest-scale test of social prescribing in the ...

Approximately 40% of cancer-related clinical trials terminate prematurely, 1 which results in an immense loss of time, money, and human effort. Failure to optimize clinical trial design, inefficient ...

Four million newborns die every year at home, often without skilled care at delivery or any other contact with the formal health system. Improved household practices and use of services, often in the ...