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 ...

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 ...

C/Can City Engagement Process: An Implementation Framework for Strengthening Cancer Care in Cities in Low- and Middle-Income Countries Diagnosing cancer earlier can enable timely treatment and ...

Graphic representations or frameworks can be powerful tools to explain research processes and outcomes. David Waller explains how researchers can develop effective visual models to chart their work ...