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
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Página ii
... responsibility for preventing fraud and making more honest disclosures about liabilities and potential liabilities of publicly traded companies. Environmental liabilities are a prime concern because of the potential for huge unrecorded ...
... responsibility for preventing fraud and making more honest disclosures about liabilities and potential liabilities of publicly traded companies. Environmental liabilities are a prime concern because of the potential for huge unrecorded ...
Página 1093
... responsible for (1) preparing, reviewing, certifying, or auditing environmental financial information in audited financial statements and SEC reports, and (2) designing, implementing, certifying, or auditing environmental financial ...
... responsible for (1) preparing, reviewing, certifying, or auditing environmental financial information in audited financial statements and SEC reports, and (2) designing, implementing, certifying, or auditing environmental financial ...
Página 1094
... responsibility for the ultimate reliability of the financial reports or the financial reporting system. Such behavior carries significant risk in the postSarbanes-Oxley era. Other audiences that may be interested in certain aspects of ...
... responsibility for the ultimate reliability of the financial reports or the financial reporting system. Such behavior carries significant risk in the postSarbanes-Oxley era. Other audiences that may be interested in certain aspects of ...
Página 1097
... responsible, I can take credit for very little of the information and ideas contained in this book. Instead, the credit belongs to the countless men and women who have gone before me and to those who joined with me in my search for ...
... responsible, I can take credit for very little of the information and ideas contained in this book. Instead, the credit belongs to the countless men and women who have gone before me and to those who joined with me in my search for ...
Página 1104
Lo sentimos, el contenido de esta página está restringido..
Lo sentimos, el contenido de esta página está restringido..
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