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 ...

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 ...

JPEO-CBRND portfolio and systems analysis framework informs future CBRN investment decisions. It is simply impossible to maintain the old paradigm of developing new items as single, stand-alone ...

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 ...

An operational framework is a guide to a company's policies, goals, standards, procedures and training. The framework sets out the way the company does business and promotes a corporate culture and ...

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, ...

Threshold concepts are the core knowledge and disciplinary capabilities that students must successfully transition through to make progress in their majors. The threshold concepts (TC) framework is ...