The Financial Accounting Standards Board released an accounting standards update to improve its codification of standards on different topics.

To better understand which social media platforms Americans use, Pew Research Center surveyed 5,022 U.S. adults from Feb. 5 to June 18, 2025. SSRS conducted this National Public Opinion Reference ...

The Financial Accounting Standards Board posted an accounting standards update to improve the guidance on accounting for internal-use software costs. Processing Content The amendments in the update ...

Dr. McBain studies policies and technologies that serve vulnerable populations. On any given night, countless teenagers confide in artificial intelligence chatbots — sharing their loneliness, anxiety ...

Kara Alaimo is an associate professor of communication at Fairleigh Dickinson University. Her book “Over the Influence: Why Social Media Is Toxic for Women and Girls — And How We Can Take It Back” was ...

After two and a half years we have enough data to form a clearer picture about who is using AI, what they are using it for, what they think about it, and what it means for learning. What do students ...

Associate Professor and Associate Director of the Centre for Change and Complexity in Learning (C3L), Education Futures, University of South Australia Since ChatGPT appeared almost three years ago, ...

For decades, Americans worried about their kids getting high. Now, alarming new data suggest they should be just as worried about their parents and grandparents—and demanding that their legislators ...

Either way, let’s not be in denial about it. Credit...Illustration by Christoph Niemann Supported by By Kevin Roose and Casey Newton Kevin Roose and Casey Newton are the hosts of The Times’s “Hard ...

A year ago, I wrote a piece here about how people were really using gen AI. That article seemed to hit a note: It was popular, featured in viral posts, and the beautiful accompanying infographic has ...

FASB is seeking feedback on a proposed Accounting Standards Update (ASU) that addresses 34 issues in its codification. The “targeted improvements” to the FASB Accounting Standards Codification are a ...