Financial reporting of environmental liabilities and risks after Sarbanes-Oxley

Financial reporting of environmental liabilities and risks after Sarbanes-Oxley

Financial reports and the financial reporting process -- 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-ba...

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Bibliographische Detailangaben
1. Verfasser: Rogers, C. Gregory (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Hoboken, NJ Wiley c 2005
Schlagworte:
Rechnungswesen > Jahresabschluss > Prüfungsstandards > Öko-Audit > Umwelthaftung > Umweltrecht > USA > Internes Kontrollsystem > Emissionshandel > Environmental auditing > Liability for environmental damages > Accounting > Bibliographie enthalten > Glossar enthalten
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Verlagsangaben
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Table of contents
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Beschreibung
Zusammenfassung:Financial reports and the financial reporting process -- 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 -- Capitalized environmental costs -- Rights of recovery -- Emission credits -- Environmental liabilities -- Environmental loss contingencies
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
Beschreibung:Includes bibliographical references and index
Beschreibung:XXIII, 378 S.
ISBN:0471717436
0-471-71743-6
9780471717430
978-0-471-71743-0