http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Financial reporting of environmental liabilities and risks after Sarbanes-Oxley
xxiii, 378 pages : illustrations ; 26 cm
Financial reports and the financial reporting process -- The law and accounting sandwich -- Environmental laws -- Environmental financial reporting : overview -- Financial reporting objectives -- Sarbanes-Oxley : overview -- Certifications -- Internal control -- Improper influence on the audit -- Off-balance sheet arrangements -- Accelerated reporting -- General principles of financial reporting -- Environmental costs -- Environmental assets -- Capitalized environmental costs -- Rights of recovery -- Emission credits -- Environmental liabilities -- Environmental loss contingencies -- Environmental remediation liabilities -- Environmental guarantees -- Asset retirement obligations -- Asset impairments -- Environmental risks -- Supplemental reporting standards -- Financial statement auditing -- Internal control auditing -- Authoritative documents pertaining to environmental financial reporting.
Includes bibliographical references (pages 359-364) and index.
Responsabilité pour dommages à l'environnement