The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.

A conceptual framework is gradually developed based on the analysis and knowledge obtained from relevant literature. Hence, the researchers discuss achievable and indispensable factors that might ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework on recognition and derecognition of items in financial statements.

This paper examines this process to come up with a conceptual framework for the understanding of music within a cultural context. The Bulletin of the Council for Research in Music Education provides a ...