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, ...

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 ...

This paper demonstrates the utility of the threshold concept framework for gerontologists by conceptualizing ageism as a threshold concept. The purpose of this article is to provide an innovative ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

Graphic representations or frameworks can be powerful tools to explain research processes and outcomes. David Waller explains how researchers can develop effective visual models to chart their work ...

As NATO’s leaders gather in Madrid this month to unveil the alliance’s eighth strategic concept at a crucial time for European security, they should take inspiration from earlier concepts. In 2014, ...

FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...