FASB issued a new standard Tuesday designed to improve the recognition and measurement of financial instruments through targeted changes to existing GAAP. Public and private companies, not-for-profits ...

Test and measurement instruments evolve over time. The banner improvements come in performance, things like measurement bandwidth and dynamic range. These always make the trade press headlines, but ...

The demand to increase energy efficiency in electrical products is driving the development of more accurate measurement instruments. Modern instruments now can quantify incremental gains made as ...

The International Accounting Standards Board is proposing to modify its financial instruments standard to deal with assets with environmental, social and governance features, as well as electronic ...

Scientific American is part of Springer Nature, which owns or has commercial relations with thousands of scientific publications (many of them can be found at www ...

For the PDF version of this article, click here. In 1776, Scottish economist Adam Smith introduced the concept of division of labor and specialization, concluding that it is in the economic interest ...

Linear measurement tools are essential for determining the dimensions of an object. These tools provide a way to quantify distance in a straight line. In engineering and physics, getting your ...

If a product uses power, then power consumption and power quality measurements must be made as part of product design and test. These measurements are essential to optimize product design, comply with ...

The presentation of loudspeaker measurements varies wildly from manufacturer to manufacturer. This means that, without independent analysis, consumers are left comparing specifications that were ...

The electronic gauge is designed for measuring wheel rolling circle diameter with high precision. Measurements are made directly on rolling stock without wheelset roll-out. This is performed according ...