FASB issued a new chapter of its Conceptual Framework related to the measurement of items recognized in financial statements. Chapter 6 of FASB Statement of Financial Accounting Concepts No. 8, ...
The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...
The scope of this study is quite broad. We will look into digital intermediation itself but also certain specific activities facilitated by digital intermediation. We will better examine the ...