Accounting, auditing, and reporting issues associated with environmental contingencies
作者:
Wayne A Kolins,
G. Thomas Jones,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1994)
卷期:
Volume 5,
issue 3
页码: 337-351
ISSN:1044-8136
年代: 1994
DOI:10.1002/jcaf.3970050305
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractEnvironmental contingencies continue to receive considerable attention in the business press, from investors and lenders, and from the various standards‐setting bodies. For example, the Securities and Exchange Commission has warned repeatedly of impending enforcement actions against companies that have not adequately disclosed these contingencies.This article provides a brief overview of significant environmental statutes and regulations, a summary of the applicable accounting and disclosure rules, and points independent auditors should consider to comply with generally accepted auditing standard
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