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 30
Página vii
... Section 302 79 (ii) Sarbanes-Oxley Section 906 79 (c) Personal Liability for Improper Distributions 81 PART TWO: Sarbanes-Oxley 83 Chapter Six: Sarbanes-Oxley: Overview 85 6.1 Introduction 85 6.2 Applicability 85 6.3 Public Company ...
... Section 302 79 (ii) Sarbanes-Oxley Section 906 79 (c) Personal Liability for Improper Distributions 81 PART TWO: Sarbanes-Oxley 83 Chapter Six: Sarbanes-Oxley: Overview 85 6.1 Introduction 85 6.2 Applicability 85 6.3 Public Company ...
Página viii
... 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 Activities 104 (d) Information and Communication 105 (e) ...
... 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 Activities 104 (d) Information and Communication 105 (e) ...
Página xiv
... Chapter Twenty-four: Environmental Risks 293 24.1 Introduction 293 24.2 ... 302 (e) Critical Accounting Estimates 303 (f) Off-Balance-Sheet Arrangements ... Chapter Twenty-five: Supplemental Reporting Standards 309 25.1 Introduction 309 ...
... Chapter Twenty-four: Environmental Risks 293 24.1 Introduction 293 24.2 ... 302 (e) Critical Accounting Estimates 303 (f) Off-Balance-Sheet Arrangements ... Chapter Twenty-five: Supplemental Reporting Standards 309 25.1 Introduction 309 ...
Página xvii
... sections 302 and 404 of Sarbanes-Oxley. Although a comprehensive guide to environmental financial reporting systems ... (SEC). Anyone who has attempted to identify and assemble the various FASs, FINs, EITFs, SOPs, APBs, CFRs, and SABs ...
... sections 302 and 404 of Sarbanes-Oxley. Although a comprehensive guide to environmental financial reporting systems ... (SEC). Anyone who has attempted to identify and assemble the various FASs, FINs, EITFs, SOPs, APBs, CFRs, and SABs ...
Página 1122
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