Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley

C.Gregory Rogers

408 pages, parution le 10/11/2005

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Résumé

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.

L'auteur - C.Gregory Rogers

C. Gregory Rogers, J.D., CPA, is a practicing environmental lawyer and management consultant in Dallas, Texas. He is "of counsel" with Guida, Slavich & Flores, a law firm focusing on environmental legal matters, where he advises public and non-public companies on the purchase, sale, financing, and redevelopment of contaminated real estate. He is also President of C.G. Rogers & Co, LLC, a management consulting firm specializing in environmental financial reporting and related business strategies.

Sommaire

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
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
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
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

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	PAPIER
Éditeur(s)	Wiley
Auteur(s)	C.Gregory Rogers
Parution	10/11/2005
Nb. de pages	408
Format	18 x 26
Couverture	Relié
Poids	905g
Intérieur	Noir et Blanc
EAN13	9780471717430
ISBN13	978-0-471-71743-0