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 Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

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 project to a close.

We present our implementation of the Accountable Health Communities (AHC) Model as an example. Study Design: Conceptual framework and case study.

Conceptual Framework for Teaching Continental-Scale Ecology Introduction to the Conceptual Framework Given that NEON is driven by the NRC environmental grand challenges transforming ecological ...

This paper demonstrates the utility of the threshold concept framework for gerontologists by conceptualizing ageism as a threshold concept. The purpose of this article is to provide an innovative ...

Beyond this week’s Madrid summit, NATO’s new strategic concept should develop the framework nations concept established in 2014 to build on existing frameworks—led by the United Kingdom, Germany, and ...