环境负债与环境风险财务报告Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley
2005-10
Oversea Publishing House
C. Gregory Rogers 著
378
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. 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.
C. Gregory Rogers, J.D., CPA, is a practicing environmental lawyer and management consultant in Dallas, Texas. He is “of counsel” with Guida, Slavich & Flores, a law firm focusing on environmental legal matters, where he advises public and non-public co
About the AuthorPrefaceAcknowledgmentsPART ONE: Introduction to Environmental Financial Reporting Chapter One: Financial Reports and the Financial Reporting Process Chapter Two: The Law and Accounting Sandwich Chapter Three: Environmental Laws Chapter Four: Environmental Financial Reporting: Overview Chapter Five: Financial Reporting ObjectivesPART TWO: Sarbanes-Oxley Chapter Six: Sarbanes-Oxley: Overview Chapter Seven: Certifications Chapter Eight: Internal Control Chapter Nine: Improper Influence on the Audit Chapter Ten: Off-Balance-Sheet Arrangements Chapter Eleven: Accelerated ReportingPART THREE: Financial Reporting Standards Chapter Twelve: General Principles of Financial Reporting Chapter Thirteen: Environmental Costs Chapter Fourteen: Environmental Assets Chapter Fifteen: Capitalized Environmental Costs Chapter Sixteen: Rights of Recovery Chapter Seventeen: Emission Credits Chapter Eighteen: Environmental Liabilities Chapter Nineteen: Environmental Loss Contingencies Chapter Twenty: Environmental Remediation Liabilities Chapter Twenty-one: Environmental Guarantees Chapter Twenty-two: Asset Retirement Obligations Chapter Twenty-three: Asset Impairments Chapter Twenty-four: Environmental Risks Chapter Twenty-five: Supplemental Reporting StandardsPART FOUR: Audit Standards and Practices Chapter Twenty-six: Financial Statement Auditing Chapter Twenty-seven: Internal Control AuditingAppendix A: Authoritative Documents Pertaining to Environmental Financial ReportingAppendix B: Selected BibliographyGlossaryIndex
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