揭示环境责任的标准指南
详细信息
- 中文主题词：成本 ; 生态学 ; 环境法 ; 环境管理 ; 责任
- 标准号：ASTM E2173-2007
- 发布日期：2007
- 英文题名：Standard Guide for Disclosure of Environmental Liabilities
- 英文主题词：disclosure ; environmental liability ; financial statement ; reporting entity
- 标准状态：现行
- 发布单位：US-ASTM
- 国际标准分类号：13.020.10 (Environmental management)
- 载体形态：7P.;A4
- 中国标准分类号：Z04
- 国别：美国材料与试验协会
文摘
1.1 Purpose8212;The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP).
1.2 Objectives8212;The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.