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 ...

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 Full Mutual Reliance Framework (FMRF) is a landmark collaboration between the World Bank and the Asian Development Bank, designed to deepen the two institutions’ collaboration on cofinanced public ...

Through targeted initiatives, the Environmental and Social Framework works to bolster national systems for managing environmental and social risks, addressing critical areas like biodiversity ...

The African regional context is characterized by unique institutional voids and challenges, particularly within the Small and Medium-sized Enterprise (SME) and public sectors. These contexts often ...