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环境负债与环境风险财务报告Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley

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环境负债与环境风险财务报告Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley

最 低 价：￥795.20

定 价：￥994.00

作 者：C. GregoryRogers 著 著

出 版 社：Oversea Publishing House

出版时间：2005-10-1

I S B N：9787471717439

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    内容简介
    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.
    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.

    作者简介
    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.

    目录
    About the Author
    Preface
    Acknowledgments
    PART ONE: 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
    PART TWO: 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
    PART THREE: 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
    PART FOUR: 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
    Glossary
    Index

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