The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting. The discussion ...
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 ...
Florida State University oceanographers have discovered a significant connection between small-scale microbial processes and ...
Studies on invasion of microbial communities are gaining momentum, with a considerable increase in publications on invasion by pathogenic, beneficial or commensal microbes. A better understanding of ...
The latest trends and issues around the use of open source software in the enterprise. Mozilla has partnered with Open Tech Strategies for a research project, reviewing the open source industry and ...
Takeuchi, Hirotaka. "Conceptual Framework for the Study of the Channel of Distribution." Harvard Business School Background Note 578-118, December 1977.
The simple-mindedness and lack of internal consistency of these passionately venomous critics is astounding. Although the DSM-5 is a symptomatic classification system, based on clusters of clinical ...
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