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 ...

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 ...

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 ...

A framework is a basic conceptual structure or skeletal; openwork; or structural frame of ideas; a process, an organization, etc. So how can a framework be useful in facilitating an excellent customer ...

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 ...