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
... Financial Reporting: Overview 57 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 Introduction 57 Financial Statements 58 Notes to the Financial Statements 59 Nonfinancial Statement Disclosures 60 Reporting Entities 61 Environmental Financial ...
... Financial Reporting: Overview 57 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 Introduction 57 Financial Statements 58 Notes to the Financial Statements 59 Nonfinancial Statement Disclosures 60 Reporting Entities 61 Environmental Financial ...
Página viii
... Financial Statements Materially Misleading 123 9.6 Knew or Should Have Known 123 9.7 Environmental Concerns 124 Chapter Ten: Off-Balance-Sheet Arrangements 127 10.1 Introduction 127 10.2 Definition of Off-Balance-Sheet Arrangements 127 ...
... Financial Statements Materially Misleading 123 9.6 Knew or Should Have Known 123 9.7 Environmental Concerns 124 Chapter Ten: Off-Balance-Sheet Arrangements 127 10.1 Introduction 127 10.2 Definition of Off-Balance-Sheet Arrangements 127 ...
Página xvii
... financial information is indeed reliable. Finally, this book provides a single reference source for the numerous legal and accounting standards governing environmental financial information presented in U.S. corporate financial statements ...
... financial information is indeed reliable. Finally, this book provides a single reference source for the numerous legal and accounting standards governing environmental financial information presented in U.S. corporate financial statements ...
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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