Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley / Edition 1

Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley / Edition 1

by C. Gregory Rogers
     
 

ISBN-10: 0471717436

ISBN-13: 9780471717430

Pub. Date: 09/16/2005

Publisher: Wiley

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

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Overview

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.

Product Details

ISBN-13:
9780471717430
Publisher:
Wiley
Publication date:
09/16/2005
Pages:
408
Product dimensions:
7.30(w) x 10.04(h) x 1.27(d)

Table of Contents

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.

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