环境负债与环境风险财务报告Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley

出版时间：2005-10  出版社：Oversea Publishing House  作者：C. Gregory Rogers 著  页数：378  

内容概要

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.

作者简介

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

书籍目录

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