rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Financial reporting of environmental liabilities and risks after Sarbanes-Oxley
  name:
    name part: Rogers, C. Gregory
    name part: 1962-
    role:
      role term: creator
    role:
      role term: author
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: nju
    date issued: 2005
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xxiii, 378 pages : illustrations ; 26 cm
  table of contents: 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.
  note: C. Gregory Rogers.
  note: Includes bibliographical references (pages 359-364) and index.
  subject:
    geographic code: n-us---
  subject:
    topic: Environmental auditing
    geographic: United States
  subject:
    topic: Liability for environmental damages
    geographic: United States
    topic: Accounting
  subject:
    topic: Vérification environnementale
    geographic: États-Unis
  subject:
    topic: Responsabilité pour dommages à l'environnement
    geographic: États-Unis
    topic: Comptabilité
  subject:
    topic: Environmental auditing
  subject:
    geographic: United States
  classification: TD194.7 .R64 2005
  classification: 657/.3
  identifier: 9780471717430
  identifier: 0471717436
  identifier: 2005007459
  identifier: http://catdir.loc.gov/catdir/toc/ecip0510/2005007459.html
  identifier: http://catdir.loc.gov/catdir/enhancements/fy0653/2005007459-b.html
  identifier: http://catdir.loc.gov/catdir/enhancements/fy0622/2005007459-d.html
  related item:
    location:
      url: http://catdir.loc.gov/catdir/toc/ecip0510/2005007459.html
  related item:
    location:
      url: http://catdir.loc.gov/catdir/enhancements/fy0653/2005007459-b.html
  related item:
    location:
      url: http://catdir.loc.gov/catdir/enhancements/fy0622/2005007459-d.html
  location:
    physical location: TAG TAGC
  record info:
    record content source: DLC
    record creation date: 050316
    record change date: 20240808225647.3
    record identifier: in00004818036
    language of cataloging:
      language term: eng