FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

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 ...

Six new Army Functional Concepts (AFCs) are now key elements of the Army Concept Framework. These AFCs detail how future Army forces will conduct operations as part of the joint force to deter ...

FORT MONROE, Va. - The Army Concept Framework provides the conceptual foundation for the development of capabilities for the future force in the 2016 to 2028 timeframe. This family of concepts ...

The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...