ASTM E2173 - 16 - Standard Guide for Disclosure of Environmental Liabilities

ASTM E2173 - 16

Standard Guide for Disclosure of Environmental Liabilities

Status : Current   Published : October 2016

Format
PDF

Format
HARDCOPY



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 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).

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




Standard NumberASTM E2173 - 16
TitleStandard Guide for Disclosure of Environmental Liabilities
StatusCurrent
Publication Date01 October 2016
Normative References(Required to achieve compliance to this standard)No other standards are normatively referenced
Informative References(Provided for Information)No other standards are informatively referenced
Descriptors Asset retirement obligations, Cap stewardship, Corporate governance reporting, Counterparty risk, Decommissioning, Disclosure, Environmental liability, Financial assurance, Financial reporting, Financial statement, Pollution remediation obligations, Remediation, Reporting entity, Sustainability reporting
ICS13.020.10
PublisherASTM
FormatA4
DeliveryYes
Pages16
File Size294 KB
Price£45.00


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