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 86
Página vi
... Generally Accepted Accounting Principles 66 (b) SEC Regulation S-X 66 (c) Environmental GAAP 66 Environmental Disclosure 68 Antifraud Provisions 69 4.10 Non-GAAP Reporting 69 Chapter Five: Financial Reporting Objectives 71 5.1 5.2 ...
... Generally Accepted Accounting Principles 66 (b) SEC Regulation S-X 66 (c) Environmental GAAP 66 Environmental Disclosure 68 Antifraud Provisions 69 4.10 Non-GAAP Reporting 69 Chapter Five: Financial Reporting Objectives 71 5.1 5.2 ...
Página vii
C. Gregory Rogers. (a) Conform with GAAP 72 (b) Comply with SEC Disclosure Requirements 72 (c) Fairly Present the Entity's Financial Condition without Limitation to GAAP 72 5.3 Discretionary Objectives 72 (a) Accurately Report the ...
C. Gregory Rogers. (a) Conform with GAAP 72 (b) Comply with SEC Disclosure Requirements 72 (c) Fairly Present the Entity's Financial Condition without Limitation to GAAP 72 5.3 Discretionary Objectives 72 (a) Accurately Report the ...
Página ix
... GAAP and GAAS 145 (i) Quantitative Considerations 146 (ii) Qualitative Considerations 147 (iii) Intentional Misstatements 150 (iv) Business Segments 151 (v) Aggregation ofIndividually Immaterial Items 151 (c) Materiality under ...
... GAAP and GAAS 145 (i) Quantitative Considerations 146 (ii) Qualitative Considerations 147 (iii) Intentional Misstatements 150 (iv) Business Segments 151 (v) Aggregation ofIndividually Immaterial Items 151 (c) Materiality under ...
Página xiv
... GAAP 314 25.3 ASTM E 2173 315 (a) Principles 315 (b) Procedures 316 (i) Conditions Giving Rise to Environmental Liabilities 316 (ii) Sources ofInformation 316 (iii) Determination ofMateriality 317 (iv) Content of Disclosures 317 (c) ...
... GAAP 314 25.3 ASTM E 2173 315 (a) Principles 315 (b) Procedures 316 (i) Conditions Giving Rise to Environmental Liabilities 316 (ii) Sources ofInformation 316 (iii) Determination ofMateriality 317 (iv) Content of Disclosures 317 (c) ...
Página xv
... GAAP 344 (b) Scope Limitations 344 (c) Making Reference to a Specialist 344 (d) Communications with Audit Committees 345 Chapter Twenty-seven: Internal Control Auditing 347 27.1 Introduction 347 27.2 Audit Planning and Objectives 348 (a) ...
... GAAP 344 (b) Scope Limitations 344 (c) Making Reference to a Specialist 344 (d) Communications with Audit Committees 345 Chapter Twenty-seven: Internal Control Auditing 347 27.1 Introduction 347 27.2 Audit Planning and Objectives 348 (a) ...
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