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ASTM E2173-2007

环境责任披露指南

Standard Guide for Disclosure of Environmental Liabilities

适用范围:<p>1.1 <i>Purpose</i>8212;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).</p><p>1.2 <i>Objectives</i>8212;The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.</p>

实施日期: 2007-03-15

中标分类号: Z04 - 环境保护 - 基础标准与通用方法

ICS分类号: 13.020.10 - 环境和保健、安全

标准组织: ASTM - 美国材料与试验协会标准

全文来源: WF

中文关键词: 成本 生态学 环境法 环境管理 责任

语种: 汉语

页数: 7

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