Financial Reporting of Environmental Liabilities and Risks after Sarbanes-OxleyJohn Wiley & Sons, 2005 M10 13 - 384 páginas Financial Reporting of Environmental Liabilities and Risks is a complete guide to developing the underlying business systems to successfully report environmental matters in audited financial statements and reports filed with the Securities Exchange Commission (SEC). It sets forth relevant reporting and internal control standards and discusses important issues affecting reporting entities, accountants, lawyers, and environmental professionals. |
Dentro del libro
Resultados 1-5 de 85
Página v
... Chapter One: Financial Reports and the Financial Reporting Process 3 1.1 Introduction 3 1.2 Financial Reports 5 1.3 The Financial Reporting Process 7 (a) Identification 8 (b) Assessment 10 (c) Measurement 10 (d) Reporting 12 (e) Special ...
... Chapter One: Financial Reports and the Financial Reporting Process 3 1.1 Introduction 3 1.2 Financial Reports 5 1.3 The Financial Reporting Process 7 (a) Identification 8 (b) Assessment 10 (c) Measurement 10 (d) Reporting 12 (e) Special ...
Página vi
... Chapter Four: Environmental Financial Reporting: Overview 57 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 Introduction 57 Financial Statements 58 Notes to the Financial Statements 59 Nonfinancial Statement Disclosures 60 Reporting Entities 61 ...
... Chapter Four: Environmental Financial Reporting: Overview 57 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 Introduction 57 Financial Statements 58 Notes to the Financial Statements 59 Nonfinancial Statement Disclosures 60 Reporting Entities 61 ...
Página viii
... Chapter Eight: Internal Control 101 8.1 Introduction 101 8.2 COSO Framework 102 (a) Control Environment 104 (b) Risk Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control ...
... Chapter Eight: Internal Control 101 8.1 Introduction 101 8.2 COSO Framework 102 (a) Control Environment 104 (b) Risk Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control ...
Página ix
... Chapter Eleven: Accelerated Reporting 131 11.1 11.2 11.3 11.4 Introduction 131 Reportable Events 131 Reportable Environmental Events 133 (a) Environmental Guarantees under Item 2.03 133 (b) Environmental Guarantees under Item 2.04 134 ...
... Chapter Eleven: Accelerated Reporting 131 11.1 11.2 11.3 11.4 Introduction 131 Reportable Events 131 Reportable Environmental Events 133 (a) Environmental Guarantees under Item 2.03 133 (b) Environmental Guarantees under Item 2.04 134 ...
Página x
... Chapter Thirteen: Environmental Costs 169 13.1 Introduction 169 13.2 Recognition 169 (a) Cleanup Costs 170 (b) Environmental Exit Costs 170 (c) Pollution Control Costs 171 (d) Environmental Damages 171 13.3 Measurement 171 13.4 Display ...
... Chapter Thirteen: Environmental Costs 169 13.1 Introduction 169 13.2 Recognition 169 (a) Cleanup Costs 170 (b) Environmental Exit Costs 170 (c) Pollution Control Costs 171 (d) Environmental Damages 171 13.3 Measurement 171 13.4 Display ...
Contenido
Part II SarbanesOxley | 1183 |
Part III Financial Reporting Standards | 1239 |
Part IV Audit Standards and Practices | 1419 |
Appendix A Authoritative Documents Pertaining to Environmental Financial Reporting | 1457 |
Appendix B Selected Bibliography | 1459 |
Glossary | 1465 |
1473 | |
Otras ediciones - Ver todas
Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley C. Gregory Rogers Sin vista previa disponible - 2005 |
Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley C. Gregory Rogers Sin vista previa disponible - 2005 |
Términos y frases comunes
accepted accounting principles accounting principles amount applicable assessment asset impairments asset retirement obligations ASTM auditor Brownfields cash flows CERCLA Chapter cleanup costs company’s compliance contamination control over financial controls and procedures corporate determining disclose disclosure controls effect environ environmental asset environmental financial information environmental financial reporting environmental guarantees environmental laws environmental liabilities environmental loss contingencies environmental matters environmental remediation liabilities environmental risks evaluation example Exchange Act existing fair value FASB federal securities laws financial condition financial statements Form 8-K GAAP historical pollution conditions identify income statement incurred intangible assets internal control investors involves Item legal obligations long-lived assets loss exposures management’s material measurement ment misstatement off-balance-sheet party period potential probable PRPs public companies RCRA reasonably estimated recognized registrant registrant’s Regulation S-K reporting entities responsible results of operations rights of recovery ronmental Sarbanes-Oxley section 302 significant Superfund tion transactions uncertainty