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090713s2005 njua b 001 0 eng d |
| 020 |
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|a 0471717436
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|2 22
|a 657.3
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| 100 |
1 |
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|a Rogers, C. Gregory,
|d 1962-
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| 245 |
1 |
0 |
|a Financial reporting of environmental liabilities and risks after Sarbanes-Oxley /
|c C. Gregory Rogers
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| 260 |
|
|
|a Hoboken, N.J. :
|b Wiley ;
|c 2005
|a [Chichester :
|b John Wiley, distributor],
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| 300 |
|
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|a xxiii, 378 p. :
|b ill. ;
|c 26 cm
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| 504 |
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|a Includes bibliographical references (p. 359-364) and index
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| 505 |
0 |
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|a Financial reports and the financial reporting process -- The law and accounting sandwich -- Environmental laws -- Environmental financial reporting : overview -- Financial reporting objectives -- Sarbanes-Oxley : overview -- Certifications -- Internal control -- Improper influence on the audit -- Off-balance sheet arrangements -- Accelerated reporting -- General principles of financial reporting -- Environmental costs -- Environmental assets -- Capitalized environmental costs -- Rights of recovery -- Emission credits -- Environmental liabilities -- Environmental loss contingencies -- Environmental remediation liabilities -- Environmental guarantees -- Asset retirement obligations -- Asset impairments -- Environmental risks -- Supplemental reporting standards -- Financial statement auditing -- Internal control auditing -- Authoritative documents pertaining to environmental financial reporting
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| 650 |
|
0 |
|a Environmental auditing
|z United States
|
| 650 |
|
0 |
|a Liability for environmental damages
|x Accounting
|z United States
|
| 952 |
|
|
|a GR-ThIHU
|b 59cc20d26c5ad13446f89195
|c 998a
|d 945l
|e 657.3 ROG
|t 1
|x m
|z Books
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