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 ...

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 ...

The African regional context is characterized by unique institutional voids and challenges, particularly within the Small and Medium-sized Enterprise (SME) and public sectors. These contexts often ...

Physicists have long treated space and time as the stage on which quantum particles perform, not as actors in the drama ...

TO a senior student: you are assigned to submit a research paper as a final requirement for your major in a baccalaureate degree. Since your major is management, you choose to research on this topic.

I was having a conversation recently with a colleague who might be teaching a section of our intro programming course this fall. In sharing my experiences about teaching programming from the MATLAB ...

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 long-running project ...

Objective and setting: This paper is a clinical commentary based on the Round Table discussion on Assessment and Outcomes at the 7th International Conference on Tetraplegia: Surgery and Rehabilitation ...