Financial reporting of environmental liabilities and risks after Sarbanes-Oxley
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)
1 online resource (xxiii, 378 pages) : illustrations
9780471746959, 0471746959
62310449
Financial reports and the financial reporting process
The law and accounting sandwich
Environmental laws
Environmental financial reporting : overview
Financial reporting objectives
Sarbanes-Oxley : overview
Certifications
Internal control
Improper influence on the audit
Off-balance sheet arrangements
Accelerated reporting
General principles of financial reporting
Environmental costs
Environmental assets
Capitalized environmental costs
Rights of recovery
Emission credits
Environmental liabilities
Environmental loss contingencies
Environmental remediation liabilities
Environmental guarantees
Asset retirement obligations
Asset impairments
Environmental risks
Supplemental reporting standards
Financial statement auditing
Internal control auditing