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 ...

Traditional strategic planning—often in the form of comprehensive five- or 10-year plans—struggles to stay relevant in such a ...

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 ...

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the ...

Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function. n November the ...

Whether or not they are aware of it, your students will arrive in the classroom with some level of prior knowledge that will affect their present learning experience in your course. When prior ...

A Berlin-based company has unveiled what it claims to be Europe’s first full design for a commercial fusion power plant. Gauss Fusion introduced its Conceptual Design Report (CDR) – a comprehensive ...

The ICP is a complex international statistical exercise, and its methodology has evolved over several decades. The 2021 cycle maintained the same core methods and procedures applied in the 2011 and ...