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 ...

Extreme weather is, by definition, rare on our planet. Ferocious storms, searing heatwaves, and biting cold snaps illustrate what the climate is capable of at its worst. However, since Earth’s climate ...

About 30 years ago, Richard Piacentini was considering renovations to the buildings that house the Phipps Conservatory and Botanical Gardens in Pittsburgh, where he had recently taken over as CEO. The ...

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 ...