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

The ICP is a complex international statistical exercise, and its methodology has evolved over several decades. The 2021 cycle maintained the same core methods and procedures applied in the 2011 and ...

Conceptual advances are critical to the vitality of the marketing discipline, yet recent writings suggest that conceptual advancement in the field is slowing. The author addresses this issue by ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation The need for Sub-Saharan African (SSA) countries to diversify their economies is more urgent than ever. However, despite ...

Four million newborns die every year at home, often without skilled care at delivery or any other contact with the formal health system. Improved household practices and use of services, often in the ...

The ASCO Special Article by Schnipper et al, entitled, "American Society of Clinical Oncology Statement: A Conceptual Framework to Assess the Value of Cancer Treatment Options" (J Clin Oncol ...