The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

The Performance Measurement for People with Multiple Chronic Conditions conceptual model can facilitate development and refinement of quality measures for a medically complex population. Background: ...

The National Quality Forum‘s Board of Directors has approved for endorsement a measurement framework for individuals with multiple chronic conditions. The framework addresses the complex circumstances ...

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 ...

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, ...