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 ...

Climate change affects your clients, your practice and your professional duties. Use these examples and checklists to understand how climate risks might impact your legal practice.

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

Roy Spencer was a Visiting Fellow in The Heritage Foundation’s Center for Energy, Climate, and Environment. The observed rate of global warming over the past 50 years has been weaker than that ...