Screen LibraryFinancial reporting of environmental liabilities and risks after Sarbanes-Oxley
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| Main Authors: | |
|---|---|
| Published: |
John Wiley & Sons,
|
| Publisher Address: | Hoboken, N.J. |
| Publication Dates: | c2005. |
| Literature type: | Book |
| Language: | English |
| Subjects: | |
| Carrier Form: | xxiii, 378 p.: ill. ; 26 cm. |
| ISBN: |
0471717436 (cloth : alk. paper) 9780471717430 (cloth : alk. paper) |
| Index Number: | F239 |
| CLC: |
F239.6 F239.271.2 |
| Call Number: | F239.6/R724 |
| Contents: |
Includes bibliographical references (p. 359-364) and index. 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 -- Authoritative documents pertaining to environmental financial reporting. |