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ASTM E2173

Standard Guide for Disclosure of Environmental Liabilities

active, Most Current
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Organization: ASTM
Publication Date: 1 October 2016
Status: active
Page Count: 16
ICS Code (Environmental management): 13.020.10
scope:

Purpose-The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with other issuers of accounting standards and practices, including International Accounting Standards Board (IASB)

Objectives-The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure

 

Document History

ASTM E2173
October 1, 2016
Standard Guide for Disclosure of Environmental Liabilities
Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures...
March 15, 2007
Standard Guide for Disclosure of Environmental Liabilities
Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures...
March 15, 2007
Standard Guide for Disclosure of Environmental Liabilities
Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures...
December 10, 2001
Standard Guide for Disclosure of Environmental Liabilities
Purpose - The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability...

References

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