Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession.

This paper develops a conceptual framework from natural law and CSD/T that business leaders can adopt to build an ethos of humanistic management. This "Human Dignity-Centered" framework fills the gap ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework on recognition and derecognition of items in financial statements.