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 ...

As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map out a new path for development and high and sustained growth. Promoting ...

A conceptual framework for assessing student motivation and self-regulated learning in the college classroom is presented. The framework is based on a self-regulatory (SRL) perspective on student ...

FASB issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized, the chapter would represent the completion of the ...

Violence and Social Orders: A Conceptual Framework for Interpreting Recorded Human History (Cambridge 2009) offers a theory of the evolution of the modern state and an even more ambitious framework ...

The need for Sub-Saharan African (SSA) countries to diversify their economies is more urgent than ever. However, despite its established economic benefits, several challenges have precluded ...