The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...

Studies on invasion of microbial communities are gaining momentum, with a considerable increase in publications on invasion by pathogenic, beneficial or commensal microbes. A better understanding of ...

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, ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

Graphic representations or frameworks can be powerful tools to explain research processes and outcomes. David Waller explains how researchers can develop effective visual models to chart their work ...

As NATO’s leaders gather in Madrid this month to unveil the alliance’s eighth strategic concept at a crucial time for European security, they should take inspiration from earlier concepts. In 2014, ...