Title: Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley
Author: C. Gregory Rogers
Year: 2005
Content
About the Author xvi
Preface xvii
Acknowledgments xxiii
PART ONE : Introduction to Environmental Financial Reporting 1
Chapter One: Financial Reports and the Financial Reporting Process 3
Chapter Two: The Law and Accounting Sandwich 19
Chapter Three: Environmental Laws 31
Chapter Four: Environmental Financial Reporting: Overview 57
Chapter Five: Financial Reporting Objectives 71
PART TWO: Sarbanes-Oxley 83
Chapter Six: Sarbanes-Oxley: Overview 85
Chapter Seven: Certifications 91
Chapter Eight: Internal Control 101
Chapter Nine: Improper Influence on the Audit 121
Chapter Ten: Off-Balance-Sheet Arrangements 127
Chapter Eleven: Accelerated Reporting 131
PART THREE: Financial Reporting Standards 139
Chapter Twelve: General Principles of Financial Reporting 141
Chapter Thirteen: Environmental Costs 169
Chapter Fourteen: Environmental Assets 173
Chapter Fifteen: Capitalized Environmental Costs 177
Chapter Sixteen: Rights of Recovery 185
Chapter Seventeen: Emission Credits 197
Chapter Eighteen: Environmental Liabilities 203
Chapter Nineteen: Environmental Loss Contingencies 211
Chapter Twenty: Environmental Remediation Liabilities 231
Chapter Twenty-one: Environmental Guarantees 249
Chapter Twenty-two: Asset Retirement Obligations 259
Chapter Twenty-three: Asset Impairments 281
Chapter Twenty-four: Environmental Risks 293
Chapter Twenty-five: Supplemental Reporting Standards 309
PART FOUR: Audit Standards and Practices 319
Chapter Twenty-six: Financial Statement Auditing 321
Chapter Twenty-seven: Internal Control Auditing 347
Appendix A: Authoritative Documents Pertaining to Environmental Financial Reporting 357
Appendix B: Selected Bibliography 359 Global Reporting Initiative (GRI) 359 Shareholder and Stakeholder Advocacy 360 Voluntary Corporate Disclosure 361 Glossary 365 Index 373
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