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 ...

Dr. Victor is a professor of innovation and public policy at the University of California, San Diego, and a nonresident senior fellow at the Brookings Institution. On its face, 2025 looks like a year ...

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

Climate change is not only warming the planet and disrupting rainfall, it is also quietly rewiring the way nitrogen moves ...

The Amazon rainforest is so big that it makes its own climate. As they photosynthesise and transpire, its billions of trees collectively produce enough moisture to form clouds. These, by some ...

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 ...