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  • ASTM
    E2173-16 Standard Guide for Disclosure of Environmental Liabilities
    Edition: 2016
    $144.00
    Unlimited Users per year

Description of ASTM-E2173 2016

ASTM E2173-16

Historical Standard: Standard Guide for Disclosure of Environmental Liabilities




ASTM E2173

Scope

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)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with other issuers of accounting standards and practices, including International Accounting Standards Board (IASB).

1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.


Keywords

asset retirement obligations; capital stewardship; corporate governance reporting; counterparty risk; decommissioning; disclosure; environmental liability; financial assurance; financial reporting; financial statement; pollution remediation obligations; remediation; reporting entity; sustainability reporting;


ICS Code

ICS Number Code 13.020.10 (Environmental management)


DOI: 10.1520/E2173-16



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