Managers and investors would struggle to interpret financial statements without U.S. Generally Accepted Accounting Principles (GAAP). As reported in the Wall Street Journal, GAAP provides a ...

Under U.S. generally accepted accounting principles, the PCM is the preferred method for contract accounting, and GAAP places a number of conditions and restrictions upon its use. GAAP also allows ...

However, these gamification design processes for specific contexts aren't still defined. This article presents a proposal for a gamification framework for online distance courses to learn how to ...

The Council of Europe Framework Convention on Artificial Intelligence and human rights, democracy and the rule of law is the first-ever international legally binding treaty in this field. Opened for ...

Playing together, they solve challenges and learn concepts in science, technology, engineering and mathematics (STEM). Our Conceptual PlayWorld is Australia’s first research-based model for teaching ...

Leveraging a design science research methodology, our article introduces a medical device value chain framework that advances beyond traditional mappings. Initially, two systematic literature reviews ...

It provides conceptual information in the form of questions for each of the seven dimensions of the ABS DQF to help you determine whether data is fit for your needs. Gilbert, N 2010, “ABS Data Quality ...

The Kunming-Montreal Global Biodiversity Framework (GBF) was adopted during the fifteenth meeting of the Conference of the Parties (COP 15) following a four year consultation and negotiation process.

Consultation on the draft relationships and sexuality framework for schools closes on Friday, and some primary principals worry it is too explicit for their pupils. Meanwhile, a group of health ...

That includes, she said, “blowing up” what she called an outdated Pentagon Risk Management Framework (RMF). “We need to have a better, faster way with the tools that we have to evaluate ...

Delivering brief remarks by speakerphone, Starmer said the framework will boost trade between the U.S. and the U.K., protect and create jobs and open market access. Starmer called it a "historic ...

But the company posted a GAAP net loss of $212 million, or $0.08 per share, for Q1 2025, primarily due to non-cash servicing valuation adjustments. That compares to GAAP net income of $291 million for ...