Learn about accounting interpretations, why they matter, and how they clarify standards, prevent errors, and provide consistency in financial reporting.

As early as 4,500 years ago in ancient Mesopotamia, for instance, gender-diverse people held important roles in society with ...

While textualists want to only focus on the actual text of the statute, the purpose of statutory interpretation, in my ...

This article is authored by Soumya Awasthi, fellow, Centre for Security, Strategy and Technology, Observer Research Foundation, New Delhi.

On Sunday night, when actor Timothée Chalamet concluded his Critics Choice Award acceptance speech, having won the best-actor ...

The social game of pickleball highlights how people differ in handling uncertainty, such as close line calls. This uncertainty illustrates the philosophical difference between what is real (ontology) ...

Installation view of Theaster Gates's Oh, You’ve Got to Come Back to the City at Gray Gallery (photo courtesy Gray Gallery, Chicago/New York) At the same time, certain aspects of the work gave me ...

America’s hospitals are entering a defining moment. The next five years will test not only the financial resilience of health systems but also their capacity to transform — fast. As federal funding ...

A Taiwanese fighter jet flies on the flank of a Chinese bomber as it passes near Taiwan, Feb. 10, 2020 (Republic of China Ministry of National Defense via AP). The potential for military conflict ...

No audio available for this content. High-precision GNSS applications, such as real-time displacement monitoring and vehicle navigation, rely heavily on resolving carrier-phase ambiguities. However, ...