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 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 ...