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 82
Página ii
... environmental disclosure obligations after Sarbanes. Lawyers advising public companies on disclosure obligations ... risks and liabilities. Familiarity with the background materials and insights in this book is a must for insurance and risk ...
... environmental disclosure obligations after Sarbanes. Lawyers advising public companies on disclosure obligations ... risks and liabilities. Familiarity with the background materials and insights in this book is a must for insurance and risk ...
Página vi
... Environmental Enforcement and Compliance History 55 Chapter Four: Environmental Financial Reporting: Overview 57 4.1 ... Risks and Opportunities 63 (e) Environmental Assets 64 Environmental Financial Accounting 65 (a) Generally Accepted ...
... Environmental Enforcement and Compliance History 55 Chapter Four: Environmental Financial Reporting: Overview 57 4.1 ... Risks and Opportunities 63 (e) Environmental Assets 64 Environmental Financial Accounting 65 (a) Generally Accepted ...
Página viii
... Environmental Financial Information 94 (i) Critical Accounting Policies 95 (ii) Effective Internal Control 97 ... Risk Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control ...
... Environmental Financial Information 94 (i) Critical Accounting Policies 95 (ii) Effective Internal Control 97 ... Risk Assessment 104 (c) Control Activities 104 (d) Information and Communication 105 (e) Monitoring 105 8.3 Internal Control ...
Página xiv
... 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 Proceedings 298 24.5 Item 303 Management Discussion and Analysis 300 (a) Liquidity 300 (b) Capital ...
... 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 Proceedings 298 24.5 Item 303 Management Discussion and Analysis 300 (a) Liquidity 300 (b) Capital ...
Página 1092
... environmental reporting standards and initiatives such as the Global Reporting Initiative. This book does cover two ... risks. The financial reporting framework applicable to disclosure of environmental risks, such as global warming, is ...
... environmental reporting standards and initiatives such as the Global Reporting Initiative. This book does cover two ... risks. The financial reporting framework applicable to disclosure of environmental risks, such as global warming, is ...
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