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 ...

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 ...

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 ...

Today’s eighth-grade class was born around 2010, the start of the first “hottest decade on record.” And this year has been the hottest year ever, according to scientists. Just before this year’s ...

Sean O'Donnell does not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and has disclosed no relevant affiliations beyond ...

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 ...