ASTM International - ASTM E2173-01
Standard Guide for Disclosure of Environmental Liabilities
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| Organization: | ASTM International |
| Publication Date: | 10 December 2001 |
| Status: | inactive |
| Page Count: | 5 |
| ICS Code (Environmental management): | 13.020.10 |
scope:
1.1 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 intended to supplement and be consistent with Generally Accepted Accounting Principles (GAAP).
1.2 Objectives-The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.
Document History
January 1, 2022
Standard Guide for Disclosure of Environmental Liabilities
4.1 Significance-This guide provides additional guidance to preparers of environmental disclosures; these materials are needed to address changing audience needs, the increased regulatory and...
October 1, 2016
Standard Guide for Disclosure of Environmental Liabilities
4.1 Significance—Since the release of FASB Statement 5—Accounting for Contingencies—in March 1975, the regulatory complexity around environmental matters has increased due to a variety of long-term...
July 1, 2011
Standard Guide for Disclosure of Environmental Liabilities
Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in their financial statements regarding environmental liabilities. The degree and type of...
March 15, 2007
Standard Guide for Disclosure of Environmental Liabilities
1.1 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...
ASTM E2173-01
December 10, 2001
Standard Guide for Disclosure of Environmental Liabilities
1.1 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...
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