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 ...
A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...
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 ...