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 ...

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 ...

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

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

Cancer treatment often involves significant toxicity and interruptions to daily life. As a result, patient-reported outcomes (PROs) such as health-related quality of life (HRQoL) are an essential ...

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 ...