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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Página v
... Assessment 10 (c) Measurement 10 (d) Reporting 12 (e) Special Considerations 12 (f) Relation to Other Environmental Business Processes 13 1.4 Process Control 14 1.5 Additional Considerations for Public Companies 16 Chapter Two: The Law ...
... Assessment 10 (c) Measurement 10 (d) Reporting 12 (e) Special Considerations 12 (f) Relation to Other Environmental Business Processes 13 1.4 Process Control 14 1.5 Additional Considerations for Public Companies 16 Chapter Two: The Law ...
Página vi
... Assessment 46 (ii) RCRA Facility Investigation 47 (iii) Interim Corrective Measures 47 (iv) Corrective Measures Study 47 (v) Corrective Measures Implementation 47 (vi) Reporting and Oversight 47 (c) Underground Storage Tanks 47 (d) ...
... Assessment 46 (ii) RCRA Facility Investigation 47 (iii) Interim Corrective Measures 47 (iv) Corrective Measures Study 47 (v) Corrective Measures Implementation 47 (vi) Reporting and Oversight 47 (c) Underground Storage Tanks 47 (d) ...
Página viii
... Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control over Financial Reporting 105 (a) Scope of Internal Control over Financial Reporting 105 (i) Environmental Compliance ...
... Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control over Financial Reporting 105 (a) Scope of Internal Control over Financial Reporting 105 (i) Environmental Compliance ...
Página xv
... Assessing Disclosures 343 (l) Evaluating Audit Test Results 343 26.4 Reporting 343 (a) Departures from GAAP 344 (b) ... Assessment 350 (d) Management's Responsibilities 351 (e) Materiality Considerations 352 (f) Fraud Considerations 352 ...
... Assessing Disclosures 343 (l) Evaluating Audit Test Results 343 26.4 Reporting 343 (a) Departures from GAAP 344 (b) ... Assessment 350 (d) Management's Responsibilities 351 (e) Materiality Considerations 352 (f) Fraud Considerations 352 ...
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Lo sentimos, el contenido de esta página está restringido..
Lo sentimos, el contenido de esta página está restringido..
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