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 ii
... public companies on disclosure obligations will find much of interest, and some surprising conclusions, in this work. It is certain to become a staple of every securities law library.” Jim Showen Partner Hogan & Hartson L.L.P. “A ground ...
... public companies on disclosure obligations will find much of interest, and some surprising conclusions, in this work. It is certain to become a staple of every securities law library.” Jim Showen Partner Hogan & Hartson L.L.P. “A ground ...
Página v
... Public Companies 16 Chapter Two: The Law and Accounting Sandwich 19 2.1 Introduction 19 2.2 Securities, Corporate, and Bankruptcy Laws 22 (a) Securities Laws 22 (b) Corporate and Bankruptcy Laws 24 (i) Failure to Exercise Reasonable ...
... Public Companies 16 Chapter Two: The Law and Accounting Sandwich 19 2.1 Introduction 19 2.2 Securities, Corporate, and Bankruptcy Laws 22 (a) Securities Laws 22 (b) Corporate and Bankruptcy Laws 24 (i) Failure to Exercise Reasonable ...
Página vii
... Public Company Accounting Oversight Board 86 6.4 CEO/CFO Certifications 86 6.5 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 ...
... Public Company Accounting Oversight Board 86 6.4 CEO/CFO Certifications 86 6.5 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 ...
Página x
... Public Companies 172 Chapter Fourteen: Environmental Assets 173 14.1 Introduction 173 14.2 Recognition 174 (a) Characteristics of Assets 174 (b) Tangible Environmental Assets 174 (c) Intangible Environmental Assets 175 14.3 Measurement ...
... Public Companies 172 Chapter Fourteen: Environmental Assets 173 14.1 Introduction 173 14.2 Recognition 174 (a) Characteristics of Assets 174 (b) Tangible Environmental Assets 174 (c) Intangible Environmental Assets 175 14.3 Measurement ...
Página xi
... Public Companies 194 Chapter Seventeen: Emission Credits 197 17.1 Introduction 197 17.2 Recognition 198 17.3 Measurement 199 17.4 Display and Disclosure 200 (a) Balance Sheet Display 200 (b) Income Statement Display 200 (c) Disclosure ...
... Public Companies 194 Chapter Seventeen: Emission Credits 197 17.1 Introduction 197 17.2 Recognition 198 17.3 Measurement 199 17.4 Display and Disclosure 200 (a) Balance Sheet Display 200 (b) Income Statement Display 200 (c) Disclosure ...
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