FASB on Wednesday issued a new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements. The chapter, Chapter 5 of FASB Concepts Statement No ...

D. A. West, J. R. Hamilton and R. A. Loomis Land Economics is dedicated to the study of land use, natural resources, public utilities, housing, and urban land issues. Established in 1925 by the ...

Throughout any given year, the National Academies convene hundreds of conferences, workshops, symposia, forums, roundtables, and other gatherings that attract the finest minds in academia and the ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...

An interdisciplinary team of scientists at the Advanced Science Research Center at the CUNY Graduate Center (CUNY ASRC) has unveiled a conceptual model and integrative monitoring framework designed to ...

FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...