In an effort to make it easier for companies to make materiality judgments, the International Accounting Standards Board (IASB) issued a clarified definition of “material.” The definition of ...

A new paper argues that materials like wood, bacteria, and fungi belong to a newly identified class of matter, 'hydration solids.' The new findings emerged from ongoing research into the strange ...

For decades, the fields of physics and chemistry have maintained that the atoms and molecules that make up the natural world define the character of solid matter. Salt crystals get their crystalline ...