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 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 ...

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, ...

The committee recognized early in the process that obtaining feedback from a broad range of stakeholders and experts would be crucial to the framework’s success. For this reason, we secured permission ...

Science, engineering, and technology permeate nearly every facet of modern life, and they also hold the key to meeting many of humanity’s most pressing current and future challenges. Yet too few U.S.