I was having a conversation recently with a colleague who might be teaching a section of our intro programming course this fall. In sharing my experiences about teaching programming from the MATLAB ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...

FASB issued a proposed new chapter to its Conceptual Framework on Thursday that defines 10 elements of financial statements and seeks feedback from stakeholders. “The proposed new chapter of the ...

Conceptual frameworks drawn from theories that have shaped the study of ethics over centuries can help us recognize and describe ethical issues when we encounter them. In this way, a basic grasp of ...

New concept statements released Wednesday address financial statement elements and factors FASB should consider in developing accounting guidance. The statements are presented as new chapters of ...

Menu Distinguishing Between the Conceptual Versus the Empirical Distinguishing Between Descriptive Versus Normative Statements Thought Experiments Annotated Sample of Writing from Philosophy This ...