Learning is a very diverse activity: learning a PIN number, a poem, recognition of one's American Civil War, understanding the electrodynamics equations, driving a car, design a building and managing a project are very different experiences. And since most of us can learn to recognize a face...

Disclosure is an effective mechanism to expose financial risk management practices to market discipline. Disclosure should be sufficiently comprehensive to meet the needs of users within the constraints of what can reasonably be required. Improved transparency through better disclosure may...

Users of financial statements need information about an entity’s exposure to risks and how those risks and managed. Such information can influence a user’s assessment of the financial position and financial performance of an entity or the amount, timing, and uncertainty of its future cash...