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 vi
... Reporting Entities 61 Environmental Financial Information 62 (a) Environmental Costs 62 (b) Environmental Liabilities 63 (c) Environmental Impairments 63 (d) Environmental Risks and Opportunities 63 (e) Environmental Assets 64 Environmental ...
... Reporting Entities 61 Environmental Financial Information 62 (a) Environmental Costs 62 (b) Environmental Liabilities 63 (c) Environmental Impairments 63 (d) Environmental Risks and Opportunities 63 (e) Environmental Assets 64 Environmental ...
Página vii
... Financial Condition without Limitation to GAAP 72 5.3 Discretionary Objectives 72 (a) Accurately Report the Entity's Solvency 72 (b) Meet External Stakeholder Demands and Expectations 73 ... Environmental Financial Information nviin CONTENTS.
... Financial Condition without Limitation to GAAP 72 5.3 Discretionary Objectives 72 (a) Accurately Report the Entity's Solvency 72 (b) Meet External Stakeholder Demands and Expectations 73 ... Environmental Financial Information nviin CONTENTS.
Página viii
... Environmental Financial Information 94 (i) Critical Accounting Policies 95 (ii) Effective Internal Control 97 ... Information and Communication 105 (e) Monitoring 105 8.3 Internal Control over Financial Reporting 105 (a) Scope of ...
... Environmental Financial Information 94 (i) Critical Accounting Policies 95 (ii) Effective Internal Control 97 ... Information and Communication 105 (e) Monitoring 105 8.3 Internal Control over Financial Reporting 105 (a) Scope of ...
Página xvii
... information can suffer, and reporting entities and their directors, officers, employees, and professional advisors can be put at risk for failing to ... Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley: Preface.
... information can suffer, and reporting entities and their directors, officers, employees, and professional advisors can be put at risk for failing to ... Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley: Preface.
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C. Gregory Rogers. nonfinancial information outside of financial statements and SEC filings. Accordingly, this book does not examine the various voluntary environmental reporting standards and initiatives such as the Global Reporting ...
C. Gregory Rogers. nonfinancial information outside of financial statements and SEC filings. Accordingly, this book does not examine the various voluntary environmental reporting standards and initiatives such as the Global Reporting ...
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