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ASTM-E2173:2011 Edition

$40.63

E2173-07(2011) Standard Guide for Disclosure of Environmental Liabilities

Published By Publication Date Number of Pages
ASTM 2011 7
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1.1 Purpose 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 Objectives The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

PDF Catalog

PDF Pages PDF Title
1 Scope
Referenced Documents
Terminology
2 Significance and Use
3 Determining Whether a Disclosure is Warranted
4 Content of the Disclosure Accompanying Financial Statements
5 Keywords
FIG. 1
6 X1. RELATED DOCUMENTS
X2. MATERIALITY REFERENCES
X2.1
X2.2
X2.3
X2.4
X2.5
X2.6
ASTM-E2173
$40.63