ASTM E 2173 : 2007
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
View Superseded by
Standard Guide for Disclosure of Environmental Liabilities
Hardcopy , PDF
11-11-2014
English
15-03-2007
Important note : Users cannot be edited or removed once added to your Multi user PDF.| Committee |
E 50
|
| DocumentType |
Guide
|
| Pages |
7
|
| ProductNote |
Reconfirmed 2007
|
| PublisherName |
American Society for Testing and Materials
|
| Status |
Superseded
|
| SupersededBy | |
| Supersedes |
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).
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.
| ASTM E 3123 : 2018 | Standard Guide for Recognition and Derecognition of Environmental Liabilities |
| ASTM E 2137 : 2017 | Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters |
| ASTM E 2718 : 2016 | Standard Guide for Financial Disclosures Attributed to Climate Change |
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