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 83
Página ii
... environmental disclosure obligations after Sarbanes. Lawyers advising public ... liabilities frequently create unnecessary uncertainties that can delay or ... environmental “surprises” from the financial transaction process thereby ...
... environmental disclosure obligations after Sarbanes. Lawyers advising public ... liabilities frequently create unnecessary uncertainties that can delay or ... environmental “surprises” from the financial transaction process thereby ...
Página iv
... environmental liabilities and risks after SarbanesOxley / Gregory C. Rogers. p. cm. Includes bibliographical references and index. ISBN-13: 978-0-471-71743-0 (cloth : alk. paper) ISBN-10: 0-471-71743-6 (cloth : alk. paper) 1. Environmental ...
... environmental liabilities and risks after SarbanesOxley / Gregory C. Rogers. p. cm. Includes bibliographical references and index. ISBN-13: 978-0-471-71743-0 (cloth : alk. paper) ISBN-10: 0-471-71743-6 (cloth : alk. paper) 1. Environmental ...
Página v
... Environmental Financial Reporting 1 Chapter One: Financial Reports and the Financial Reporting Process 3 1.1 Introduction 3 1.2 Financial Reports 5 1.3 The Financial ... Environmental Liabilities and Risks after Sarbanes-Oxley: Contents.
... Environmental Financial Reporting 1 Chapter One: Financial Reports and the Financial Reporting Process 3 1.1 Introduction 3 1.2 Financial Reports 5 1.3 The Financial ... Environmental Liabilities and Risks after Sarbanes-Oxley: Contents.
Página xi
... Environmental Liabilities 203 18.1 Introduction 203 18.2 Recognition 205 (a) Characteristics of a Liability 205 (b) Conditional Legal Obligations 206 (i) Conditions within the Entity's Control 207 (ii) Conditions Outside the Entity's ...
... Environmental Liabilities 203 18.1 Introduction 203 18.2 Recognition 205 (a) Characteristics of a Liability 205 (b) Conditional Legal Obligations 206 (i) Conditions within the Entity's Control 207 (ii) Conditions Outside the Entity's ...
Página xiv
... Environmental Disclosures 305 (a) PRP Designation 305 (b) Historical and Anticipated Environmental Expenditures 306 (c) Historical and Anticipated Product Liability Costs 306 24.8 Timing of Disclosures 306 24.9 Additional Considerations ...
... Environmental Disclosures 305 (a) PRP Designation 305 (b) Historical and Anticipated Environmental Expenditures 306 (c) Historical and Anticipated Product Liability Costs 306 24.8 Timing of Disclosures 306 24.9 Additional Considerations ...
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