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 Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...
Takeuchi, Hirotaka. "Conceptual Framework for the Study of the Channel of Distribution." Harvard Business School Background Note 578-118, December 1977.
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