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. |
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Resultados 1-5 de 65
Página vi
... Accounting 65 (a) 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 ...
... Accounting 65 (a) 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 ...
Página x
... Accounting Principles 172 (d) Disclosures for Environmental Costs 172 (e) Additional Considerations for Public Companies 172 Chapter Fourteen: Environmental Assets 173 14.1 Introduction 173 14.2 Recognition 174 (a) Characteristics of ...
... Accounting Principles 172 (d) Disclosures for Environmental Costs 172 (e) Additional Considerations for Public Companies 172 Chapter Fourteen: Environmental Assets 173 14.1 Introduction 173 14.2 Recognition 174 (a) Characteristics of ...
Página xi
... Accounting Principles 194 (d) Disclosures for Rights of Recovery 194 (e) Additional Considerations for Public Companies 194 Chapter Seventeen: Emission Credits 197 17.1 Introduction 197 17.2 Recognition 198 17.3 Measurement 199 17.4 ...
... Accounting Principles 194 (d) Disclosures for Rights of Recovery 194 (e) Additional Considerations for Public Companies 194 Chapter Seventeen: Emission Credits 197 17.1 Introduction 197 17.2 Recognition 198 17.3 Measurement 199 17.4 ...
Página xii
... Accounting Principles 223 (d) Disclosures for Environmental Loss Contingencies 223 (i) Recognized Losses and Recoveries, and Reasonably Possible Loss Exposures 224 (ii) Probable But Not Reasonably Estimable Losses 226 (iii) Unasserted ...
... Accounting Principles 223 (d) Disclosures for Environmental Loss Contingencies 223 (i) Recognized Losses and Recoveries, and Reasonably Possible Loss Exposures 224 (ii) Probable But Not Reasonably Estimable Losses 226 (iii) Unasserted ...
Página xiii
... Accounting Principles 255 (d) Disclosures for Environmental Guarantees 255 (e) Additional Considerations for Public Companies 256 Chapter Twenty-two: Asset Retirement Obligations 259 22.1 22.2 22.3 22.4 Introduction 259 Recognition 261 ...
... Accounting Principles 255 (d) Disclosures for Environmental Guarantees 255 (e) Additional Considerations for Public Companies 256 Chapter Twenty-two: Asset Retirement Obligations 259 22.1 22.2 22.3 22.4 Introduction 259 Recognition 261 ...
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