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 ...

An inherent principle of publication is that others should be able to replicate and build upon the authors' published claims. A condition of publication in a Nature Portfolio journal is that authors ...

Regulatory reporting refers to the mandatory submission and publication of standardized trading data. Reporting requirements support transparency, market integrity and investor protection. Obligations ...

We thus recommend that greenhouse-gas–related measurement and reporting should be a requirement for all health care delivery organizations (HCOs), broadly defined to include inpatient, outpatient, and ...