For many years now, the GDP has been severely criticized as not adequately measuring economic progress and the quality of life. The truth, however, is that the GDP was not designed to measure human ...

The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...

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 ...

A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...

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 ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that long-running project ...