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 59
Página ii
... corporations and shareholders perceive environmental risks and liabilities. Familiarity with the background materials and insights in this book is a must for insurance and risk management professionals serving companies with significant ...
... corporations and shareholders perceive environmental risks and liabilities. Familiarity with the background materials and insights in this book is a must for insurance and risk management professionals serving companies with significant ...
Página v
... Corporate, and Bankruptcy Laws 22 (a) Securities Laws 22 (b) Corporate and Bankruptcy Laws 24 (i) Failure to Exercise Reasonable Oversight 24 (ii) Fiduciary Duties ofDirectors in the Zone ofInsolvency 25 (iii) Illegal Dividends in the ...
... Corporate, and Bankruptcy Laws 22 (a) Securities Laws 22 (b) Corporate and Bankruptcy Laws 24 (i) Failure to Exercise Reasonable Oversight 24 (ii) Fiduciary Duties ofDirectors in the Zone ofInsolvency 25 (iii) Illegal Dividends in the ...
Página vii
... Corporate Assets 74 (c) Protection of Prospective Investors vs. Protection of Current Shareholders 75 5.5 Risks of Failing to Meet Reporting Objectives 76 (a) Audit Failure 77 (i) Restatement ofFinancial Statements 78 (ii) Reportable ...
... Corporate Assets 74 (c) Protection of Prospective Investors vs. Protection of Current Shareholders 75 5.5 Risks of Failing to Meet Reporting Objectives 76 (a) Audit Failure 77 (i) Restatement ofFinancial Statements 78 (ii) Reportable ...
Página xv
... Bibliography 359 Global Reporting Initiative (GRI) 359 Shareholder and Stakeholder Advocacy 360 Voluntary Corporate Disclosure 361 Glossary 365 Index 373 About the Author C. Gregory Rogers, J.D., CPA, is a nxvn CONTENTS.
... Bibliography 359 Global Reporting Initiative (GRI) 359 Shareholder and Stakeholder Advocacy 360 Voluntary Corporate Disclosure 361 Glossary 365 Index 373 About the Author C. Gregory Rogers, J.D., CPA, is a nxvn CONTENTS.
Página xvi
... corporate securities lawyer, where he became versed in the U.S. federal securities laws and SEC regulations. After gaining experience in environmental law, he left legal practice for several years to work with General Motors Corp. and ...
... corporate securities lawyer, where he became versed in the U.S. federal securities laws and SEC regulations. After gaining experience in environmental law, he left legal practice for several years to work with General Motors Corp. and ...
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