The AICPA’s senior technical committee for financial reporting advised the International Accounting Standards Board (IASB) to continue focusing on completion of a conceptual framework, including a ...

The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

The International Accounting Standards Board (IASB) plans to complete a new conceptual framework by September 2015. In addition, the board plans to have its technical program focus on implementation ...

The Financial Accounting Standards Board released a new chapter Thursday of its Conceptual Framework describing a reporting entity. The new chapter will become Chapter 2 of FASB Concepts Statement No.

The business model concept is useful in analyzing and communicating the essence of a business, and for predicting the implications of electronic commerce on an existing business. As useful as the ...

Takeuchi, Hirotaka. "Conceptual Framework for the Study of the Channel of Distribution." Harvard Business School Background Note 578-118, December 1977.

A framework that primarily considers clinical benefit, toxicity, and cost of new treatments was released today by ASCO. A presscast complementing the release described the framework as a tool for ...