Investors need a new framework for evaluating opportunities in the emerging Intelligence Economy ("Intellinomics"). Semantic Graph Engines represent the next major paradigm after databases, ...

FASB on Thursday issued a proposed new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements.. If finalized by FASB, the proposed chapter, Chapter ...

The proposed chapter, Concepts Statement No. 8, Conceptual Framework for Financial Reporting—Chapter 4, Elements of Financial Statements, defines 10 elements of financial statements that would be ...

As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map out a new path for development and high and sustained growth. Promoting ...