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 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.

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 ...

This paper offers for discussion and critique a conceptual framework that applies a situative perspective on learning to the study of learning to teach mathematics. From this perspective, such ...