This is a preview. Log in through your library . Abstract The purpose of this article is to provide a conceptual model for a Web-based Knowledge Construction Support System (KCSS) that assists both ...

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 ...

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 Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

This paper introduces a new conceptual framework for studying moral climate in business firms, offering an alternative to other theoretical models currently in the literature. The framework integrates ...

This paper describes the conceptual framework that guides assessments of financial stability risks for multilateral surveillance, as currently presented in the Global Financial Stability Report (GFSR) ...