FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. If finalized by FASB, the proposed chapter, Chapter 6 ...

The Conceptual Framework represents the basic objectives and fundamentals around which FASB develops standards. Concept statements are non-authoritative, and don’t establish or change current ...

Dirk Matten, Jeremy Moon, "Implicit" and "Explicit" CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility, The Academy of Management Review, Vol. 33, No. 2 ...

Conceptual Framework for Cancer Care During a Pandemic Incorporating Evidence From the COVID-19 Pandemic. JCO Glob Oncol 8 , e2200043 (2022). DOI: 10.1200/GO.22.00043 ...