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
... significant environmental loss exposures.” Donna H. Sandidge Managing Director Marsh, Inc. Environmental Practice Leader Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley C. Advance. Praise. for. Financial.
... significant environmental loss exposures.” Donna H. Sandidge Managing Director Marsh, Inc. Environmental Practice Leader Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley C. Advance. Praise. for. Financial.
Página ix
... (a) For Purposes of Materiality 161 (b) For Purposes of Recognition 161 (c) For Purposes of Measurement 162 Reasonably Estimable 162 (a) Criteria 163 (b) Data Collection 164 (c) Disclosure 166 12.5 Significant Risks n ix n CONTENTS.
... (a) For Purposes of Materiality 161 (b) For Purposes of Recognition 161 (c) For Purposes of Measurement 162 Reasonably Estimable 162 (a) Criteria 163 (b) Data Collection 164 (c) Disclosure 166 12.5 Significant Risks n ix n CONTENTS.
Página x
... Significant Risks and Uncertainties 167 12.6 Change in Accounting Estimates 168 Chapter Thirteen: Environmental Costs 169 13.1 Introduction 169 13.2 Recognition 169 (a) Cleanup Costs 170 (b) Environmental Exit Costs 170 (c) Pollution ...
... Significant Risks and Uncertainties 167 12.6 Change in Accounting Estimates 168 Chapter Thirteen: Environmental Costs 169 13.1 Introduction 169 13.2 Recognition 169 (a) Cleanup Costs 170 (b) Environmental Exit Costs 170 (c) Pollution ...
Página 1092
... significant adverse impact on the current and anticipated future financial condition of companies in a wide range of industries, including (but not limited to) oil and gas, chemicals, mining, energy, pharmaceuticals, forestry and wood ...
... significant adverse impact on the current and anticipated future financial condition of companies in a wide range of industries, including (but not limited to) oil and gas, chemicals, mining, energy, pharmaceuticals, forestry and wood ...
Página 1093
... significant environmental loss exposures associated with a legacy of acquisitions and divestitures. When determining whether a business entity potentially faces significant undisclosed environmental liabilities, a reasonable question to ...
... significant environmental loss exposures associated with a legacy of acquisitions and divestitures. When determining whether a business entity potentially faces significant undisclosed environmental liabilities, a reasonable question to ...
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