环境负债与环境风险财务报告Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley
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作者： C. Gregory Rogers 著
出 版 社： Oversea Publishing House
出版时间： 2005-10-1字数：版次： 1页数： 378印刷时间： 2005/10/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9787471717439包装： 精装内容简介
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 companies on the purchase, sale, financing, and redevelopment of contaminated real estate. He is also President of C.G. Rogers & Co, LLC, a management consulting firm specializing in environmental financial reporting and related business strategies.
目录
About the Author
Preface
Acknowledgments
PART 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 Objectives
PART 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 Reporting
PART 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 Standards
PART FOUR: Audit Standards and Practices
Chapter Twenty-six: Financial Statement Auditing
Chapter Twenty-seven: Internal Control Auditing
Appendix A: Authoritative Documents Pertaining to Environmental Financial Reporting
Appendix B: Selected Bibliography
Glossary
Index
