A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

Principle 1: Eastern Slope water providers are not looking for firm yield from a new transmountain diversion (TMD) and the project proponent would accept hydrologic risk for that project. Principle 2: ...

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 paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...

Florida State University oceanographers have discovered a significant connection between small-scale microbial processes and ecosystem-wide dynamics, offering new insights into the mechanisms driving ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...