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ASTM E2173-01
Standard Guide for Disclosure of Environmental Liabilities
STANDARD published on 10.12.2001
The information about the standard:
Designation standards: ASTM E2173-01
Note: WITHDRAWN
Publication date standards: 10.12.2001
SKU: NS-44548
The number of pages: 5
Approximate weight : 15 g (0.03 lbs)
Country: American technical standard
Category: Technical standards ASTM
Annotation of standard text ASTM E2173-01 :
Keywords:
disclosure, environmental liability, financial statement, reporting entity, ICS Number Code 13.020.10 (Environmental management)
Additional information
| 1. Scope | ||||||||
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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. |
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| 2. Referenced Documents | ||||||||
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