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 ix
... Asset Impairments 136 Safe Harbor 136 PART THREE: Financial Reporting Standards 139 Chapter Twelve: General Principles of Financial Reporting 141 12.1 12.2 12.3 12.4 Introduction 141 Materiality 142 (a) Materiality under the Antifraud ...
... Asset Impairments 136 Safe Harbor 136 PART THREE: Financial Reporting Standards 139 Chapter Twelve: General Principles of Financial Reporting 141 12.1 12.2 12.3 12.4 Introduction 141 Materiality 142 (a) Materiality under the Antifraud ...
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... Asset Retirement 269 (e) Examples of Environmental AROs 270 (i) Chemically Treated Utility Poles 270 (ii) Contaminated Aluminum Kiln Bricks 271 (iii) Asbestos-Containing Materials 272 (f) Financial Assurance Provisions 273 (g) Impairment ...
... Asset Retirement 269 (e) Examples of Environmental AROs 270 (i) Chemically Treated Utility Poles 270 (ii) Contaminated Aluminum Kiln Bricks 271 (iii) Asbestos-Containing Materials 272 (f) Financial Assurance Provisions 273 (g) Impairment ...
Página xiv
... Asset Impairments 289 (e) Additional Considerations for Public Companies 290 Chapter Twenty-four: Environmental Risks 293 24.1 Introduction 293 24.2 Antifraud Provisions 297 24.3 Item 101 Description of Business 297 24.4 Item 103 Legal ...
... Asset Impairments 289 (e) Additional Considerations for Public Companies 290 Chapter Twenty-four: Environmental Risks 293 24.1 Introduction 293 24.2 Antifraud Provisions 297 24.3 Item 101 Description of Business 297 24.4 Item 103 Legal ...
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... (asset retirement obligations) and Chapter 23 (asset impairments). • Corporate M&A specialists. The requirements of sections 302 and 404 of Sarbanes-Oxley (see Chapters 7 and 8) are driving greater emphasis on internal control over ...
... (asset retirement obligations) and Chapter 23 (asset impairments). • Corporate M&A specialists. The requirements of sections 302 and 404 of Sarbanes-Oxley (see Chapters 7 and 8) are driving greater emphasis on internal control over ...
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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