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Financial Reporting Of Environmental Liabilities And Risks After Sarbanes Oxley
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Book Synopsis Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley by : C. Gregory Rogers
Download or read book Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley written by C. Gregory Rogers and published by John Wiley & Sons. This book was released on 2005-10-13 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting and Reporting for Environmental Liabilities and Costs Within the Existing Financial Reporting Framework by : David Moore
Download or read book Accounting and Reporting for Environmental Liabilities and Costs Within the Existing Financial Reporting Framework written by David Moore and published by . This book was released on 1998 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Socially Responsible Investment Law by : Benjamin J Richardson
Download or read book Socially Responsible Investment Law written by Benjamin J Richardson and published by Oxford University Press. This book was released on 2008-06-30 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental harm is commonly associated with companies that extract, consume, and pollute our shared natural resources. Rarely are the 'unseen polluters,' the financiers that sponsor and profit from eco-damaging corporations, placed at the forefront of the environmental debate. By focusing on these unseen polluters, Benjamin Richardson provides a comprehensive examination of socially responsible investment (SRI), and offers a guide to possible reform. Richardson proposes that greater regulatory supervision of SRI will help ensure that the financial sector prioritizes ethically-based investments. In Socially Responsible Investment Law, he suggests that new governmental reforms should encourage companies to participate in socially responsible investments by providing a better mix of standards and incentives for SRI through measures that include redefining the fiduciary responsibilities of institutional investors to incorporate environmental concerns. By doing so, Richardson posits that corporate financiers, including banks, hedge funds, and pension plans, will become more accountable to the goals of ensuring sustainable development.
Book Synopsis Environmental Costs and Liabilities by : Canadian Institute of Chartered Accountants
Download or read book Environmental Costs and Liabilities written by Canadian Institute of Chartered Accountants and published by . This book was released on 1993 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Environmental Liabilities by : United States. Government Accountability Office
Download or read book Environmental Liabilities written by United States. Government Accountability Office and published by . This book was released on 2006 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Environmental Liabilities and the Move to International Financial Reporting Standards by : Thomas Ervin Schneider
Download or read book Environmental Liabilities and the Move to International Financial Reporting Standards written by Thomas Ervin Schneider and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent reports from envir ...
Book Synopsis Environmental Management Accounting for Cleaner Production by : Stefan Schaltegger
Download or read book Environmental Management Accounting for Cleaner Production written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2008-10-10 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.
Book Synopsis Environmental disclosure SEC should explore ways to improve tracking and transparency of information : report to congressional requesters. by :
Download or read book Environmental disclosure SEC should explore ways to improve tracking and transparency of information : report to congressional requesters. written by and published by DIANE Publishing. This book was released on with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Creating Sustainable Work Systems by : Peter Docherty
Download or read book Creating Sustainable Work Systems written by Peter Docherty and published by Routledge. This book was released on 2008 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the first edition of this book was published, the subject of sustainability has risen to the forefront of thinking in almost every subject within business and management. Tackling the latest developments and integrating practical perspectives with rigorous research, this new edition sheds light on a vital aspect of working life. Current trends reveal that increasing intensity at work has major consequences at individual, organizational and societal levels. Sustainability in work systems thus requires a multi-stakeholder approach, emphasising a value-based choice t.
Author :Institute of Chartered Accountants in England and Wales. Financial Reporting & Auditing Group Publisher : ISBN 13 : Total Pages :19 pages Book Rating :4.:/5 (731 download)
Book Synopsis Financial Reporting of Environmental Liabilities by : Institute of Chartered Accountants in England and Wales. Financial Reporting & Auditing Group
Download or read book Financial Reporting of Environmental Liabilities written by Institute of Chartered Accountants in England and Wales. Financial Reporting & Auditing Group and published by . This book was released on 1995 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proceedings of the 2007 National Conference on Environmental Science and Technology by : Godfrey Uzochukwu
Download or read book Proceedings of the 2007 National Conference on Environmental Science and Technology written by Godfrey Uzochukwu and published by Springer Science & Business Media. This book was released on 2009-06-12 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Third National Conference on Environmental Science and Technology was held in Greensboro, NC, on September 12-14, 2007. This book contains the following topics: pollution prevention, fate and transport of contaminants, bioremediation, bio-processing, innovative environmental technologies, global climate change, and environmental justice.
Book Synopsis Environmental Liabilities and Diversity in Practice Under International Financial Reporting Standards by : Giovanna Michelon
Download or read book Environmental Liabilities and Diversity in Practice Under International Financial Reporting Standards written by Giovanna Michelon and published by . This book was released on 2016 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our purpose is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to IFRS in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value environmental liabilities should be a risk-free discount rate. Old Canadian GAAP, and current U.S. GAAP, allow for a higher discount rate, resulting in commensurately lower liabilities. International regulators refused to address this issue expecting no diversity in practice in Canada. We investigate discount rate choices for a sample of Canadian oil and gas and mining firms and we show the expectation of no diversity in practice was wrong. Significant diversity in practice is evident: about one third of the sample firms choose a higher discount rate, avoiding a major increase in environmental liabilities on transition to IFRS. The evidence suggests that these firms had relatively larger environmental liabilities and that the discount rate decision is a strategic choice. The current diversity in practice in accounting for environmental liabilities is not acceptable as it is not consistent with the enhancing qualitative characteristic of comparability under the Conceptual Framework. Accounting regulators should act to create consistent and comparable reporting practice. Firms and managers facing larger environmental liabilities can choose to minimize environmental liabilities under IFRS, while it is the general public and society at large that bear the ultimate risk. The paper pushes forward the debate on whether recognised environmental liabilities should reflect the interests of equity investors, or if other investors and stakeholders should be taken into account.
Book Synopsis Environmental Aspects of Real Estate and Commercial Transactions by : James B. Witkin
Download or read book Environmental Aspects of Real Estate and Commercial Transactions written by James B. Witkin and published by American Bar Association. This book was released on 2004 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rev. ed. of : Environmental aspects of real estate transactions : from brownfields to green buildings.
Book Synopsis American Book Publishing Record by :
Download or read book American Book Publishing Record written by and published by . This book was released on 2005 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance Post-Sarbanes-Oxley by : Zabihollah Rezaee
Download or read book Corporate Governance Post-Sarbanes-Oxley written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2007-10-05 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
Book Synopsis Disclosing Environmental Liability Under the Securities Laws by :
Download or read book Disclosing Environmental Liability Under the Securities Laws written by and published by . This book was released on 1997 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States Government Accountability Office Publisher :Createspace Independent Publishing Platform ISBN 13 :9781976354403 Total Pages :62 pages Book Rating :4.3/5 (544 download)
Book Synopsis Environmental Liabilities by : United States Government Accountability Office
Download or read book Environmental Liabilities written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-13 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: The nation's military installations and nuclear weapons production facilities have accumulated many types of waste and contamination over the years. The federal government estimated its environmental liability to clean up this waste at $249 billion in fiscal year 2004, representing the federal government's third largest reported liability. It represents a significant future outflow of funds at the same time as many other competing demands for federal dollars, but is currently not auditable. GAO was asked to address (1) the nature and extent of the government's environmental liabilities, (2) the extent to which Energy's and Defense's processes and controls were designed to estimate and report environmental liabilities in accordance with federal accounting standards, and (3) the nature and types of uncertainties that are currently not estimable but could affect the cost of cleanup. The federal government's environmental liability reflects the estimated cost to clean up and dispose of environmental contamination in every state in the nation. The Departments of Energy and Defense report about 99 percent of this liability. Energy's reported liability of $182 billion relates primarily to the cleanup and disposal of nuclear waste, contamination, and by-products that resulted from decades of nuclear weapons production. Defense's reported liability of $64 billion is primarily for the cleanup of hazardous wastes at training ranges, military bases, and former defense sites; disposal of nuclear ships and submarines; and disposal of chemical weapons. While the design of Energy's internal controls have enabled its auditors to determine that Energy's financial statements were presented fairly and in accordance with federal accounting principles, significant weaknesses in Defense's controls have hindered it from producing auditable environmental liability estimates. Specifically, Defense's outdated and incomplete accounting guidance for developing and reporting its environmental liability estimates led to errors in financial reporting; its policies and procedures for determining, reporting, and documenting environmental liability estimates were not consistently followed; and none of the military services had adequate controls in place to help ensure that all identified contaminated sites were included in their environmental liability cost estimates. These weaknesses not only affected the reliability of Defense's environmental liability estimate, but also that of the federal government as a whole. Even if Defense resolved its internal control weaknesses, uncertainties exist for both Energy and Defense-the effect of which cannot currently be estimated-that could increase the government's environmental liabilities beyond the currently recorded amounts. These uncertainties involve the lack of feasible or proven remediation technologies, regulatory impediments and legal challenges, and uncertainties with the agencies' abilities to meet their current cost and schedule targets. It is important to understand the nature and extent of these uncertainties because they have the potential to materially impact the ultimate cost and timing of cleanup activities. Craters Left as a Result of Underground Nuclear Testing at the Nevada Test Site Source: National Nuclear Security Administration Nevada Site OfficeEnergy's sites, for which estimated costs of remediation are not reported because no feasible remediation approach has been identified, include the nuclear explosion test area at the Nevada Test Site where over 900 nuclear test explosions have left residual radioactivity.
