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 ...

The International Accounting Standards Board (IASB) has taken a significant step to address investor concerns about climate risk disclosure, proposing eight new illustrative examples to guide ...

Much wildlife relies on cool streams and lush meadows in the Sierra Nevada. Ron and Patty Thomas/E+ via Getty Images The idea began in California’s Sierra Nevada, a towering spine of rock and ice ...

Climate change is reshaping the planet in a big way. Rising temperatures, melting ice, and surging seas are just a few of the obvious effects that we're already observing. And, according to recent ...

EDITOR’S NOTE: We can look to neighboring planets to see examples of the impact of extreme climate change, say researchers at the European Space Agency. Earth sits between two worlds that have been ...

Natural climate change has occurred throughout the history of Earth. Human impact on climate change has increased over the last two centuries. During the Quaternary period, climate change on ...

Andrew Glikson 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 ...

Evolutionary adaptation can be rapid and potentially help species counter stressful conditions or realize ecological opportunities arising from climate change. The challenges are to understand when ...

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 ...