The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

Climate is the average state of the atmosphere and the underlying land or water, on time scales of seasons and longer. Climate is typically described by the statistics of a set of atmospheric and ...

The idea began in California’s Sierra Nevada, a towering spine of rock and ice where rising temperatures and the decline of snowpack are transforming ecosystems, sometimes with catastrophic ...

On Tuesday, the United States government published the Fifth National Climate Assessment — an exhaustive summary of the leading research on climate change and how it affects life in every part of the ...