In response to “the broad and evolving application of the definition of a derivative,” FASB issued an Accounting Standards ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) aimed at refining derivative ...

The Financial Accounting Standards Board issued an accounting standards update to address stakeholder concerns about the ...

In this study, depending on the upper and the lower indices of the hyperharmonic number h n ( r ) , nonlinear recurrence relations are obtained. It is shown that generalized harmonic numbers and ...

Fractal calculus represents a significant extension of traditional calculus, providing a robust framework for the analysis of functions defined on irregular, non-differentiable fractal sets. This ...