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 ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

Since the previous accreditation (2015) of the School of Occupational Therapy’s MScOT entry-to-practice program, our understanding of professional and educational concepts has evolved. Through the ...

Conceptual frameworks drawn from theories that have shaped the study of ethics over centuries can help us recognize and describe ethical issues when we encounter them. In this way, a basic grasp 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 ...