The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...

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 long-running project ...

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 ...

In Brief The rising popularity of artificial intelligence (AI) has made many CPAs feel unsure about the ways in which their ...

The Performance Measurement for People with Multiple Chronic Conditions conceptual model can facilitate development and refinement of quality measures for a medically complex population. Background: ...

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 National Quality Forum‘s Board of Directors has approved for endorsement a measurement framework for individuals with multiple chronic conditions. The framework addresses the complex circumstances ...