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. |
Dentro del libro
Resultados 1-5 de 79
Página vii
... Internal Control 87 6.6 Improperly Influencing Auditors 87 6.7 Increased Disclosure 87 6.8 Restrictions on Nonaudit Services 87 6.9 New Audit Committee Requirements 88 6.10 Professional Responsibilities of Lawyers 88 6.11 CEO/CFO ...
... Internal Control 87 6.6 Improperly Influencing Auditors 87 6.7 Increased Disclosure 87 6.8 Restrictions on Nonaudit Services 87 6.9 New Audit Committee Requirements 88 6.10 Professional Responsibilities of Lawyers 88 6.11 CEO/CFO ...
Página viii
... Internal Control 97 Internal Control Certifications 98 (a) Section 302 98 (b) Section 404 99 Chapter Eight: Internal Control 101 8.1 Introduction 101 8.2 COSO Framework 102 (a) Control Environment 104 (b) Risk Assessment 104 (c) Control ...
... Internal Control 97 Internal Control Certifications 98 (a) Section 302 98 (b) Section 404 99 Chapter Eight: Internal Control 101 8.1 Introduction 101 8.2 COSO Framework 102 (a) Control Environment 104 (b) Risk Assessment 104 (c) Control ...
Página ix
... Internal Control 155 (i) Exchange Act Section 13(B) 155 (ii) Sarbanes-Oxley Section 404 157 (e) The Reasonable Investor 158 Probability 159 (a) For Purposes of Materiality 161 (b) For Purposes of Recognition 161 (c) For Purposes of ...
... Internal Control 155 (i) Exchange Act Section 13(B) 155 (ii) Sarbanes-Oxley Section 404 157 (e) The Reasonable Investor 158 Probability 159 (a) For Purposes of Materiality 161 (b) For Purposes of Recognition 161 (c) For Purposes of ...
Página xv
... Internal Control Auditing 347 27.1 Introduction 347 27.2 Audit Planning and Objectives 348 (a) Audit Objectives 348 (b) Control Deficiencies 348 (c) Framework Used by Management to Conduct Its Assessment 350 (d) Management's ...
... Internal Control Auditing 347 27.1 Introduction 347 27.2 Audit Planning and Objectives 348 (a) Audit Objectives 348 (b) Control Deficiencies 348 (c) Framework Used by Management to Conduct Its Assessment 350 (d) Management's ...
Página 1094
... (internal control). • Corporate real estate managers. Because they may unwittingly be harboring undisclosed environmental liabilities, corporate real estate managers should consider reviewing Chapter 22 (asset retirement obligations) and ...
... (internal control). • Corporate real estate managers. Because they may unwittingly be harboring undisclosed environmental liabilities, corporate real estate managers should consider reviewing Chapter 22 (asset retirement obligations) 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