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

A conceptual framework is gradually developed based on the analysis and knowledge obtained from relevant literature. Hence, the researchers discuss achievable and indispensable factors that might ...

A conceptual framework is offered which equates high well-being with positive mental health. Well-being is seen as lying at the opposite end of a spectrum to the common mental disorders (depression, ...