The Financial Accounting Standards Board released another chapter Wednesday of its conceptual framework related to the recognition and derecognition of an item in financial statements. Chapter 5 of ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...

S. Prakash Sethi, A Conceptual Framework for Environmental Analysis of Social Issues and Evaluation of Business Response Patterns, The Academy of Management Review, Vol. 4, No. 1 (Jan., 1979), pp.