The authors do not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and have disclosed no relevant affiliations beyond their ...

The changes in the proposed ASU aims to improve the understandability of financial accounting and reporting information about environmental credits and environmental credit obligations, and improve ...

Management accounting is a broad term referring to the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by ...

For 20 years, the U.S. Environmental Protection Agency (EPA) regulated coal-fired power plants through litigation using a revised interpretation of the routine maintenance exemption in the New Source ...