ASTM E 2173 : 2016 : REDLINE
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
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Standard Guide for Disclosure of Environmental Liabilities
30-04-2022
English
14-11-2016
Important note : Users cannot be edited or removed once added to your Multi user PDF.CONTAINED IN VOL. 11.05, 2015 Defines 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.
| Committee |
E 50
|
| DocumentType |
Redline
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| Pages |
16
|
| PublisherName |
American Society for Testing and Materials
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| Status |
Superseded
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| SupersededBy |
1.1Purpose—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).
1.2Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.
| ASTM E 3123 : 2018 : REDLINE | Standard Guide for Recognition and Derecognition of Environmental Liabilities |
| ASTM E 2137 : 2017 : REDLINE | Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters |
| ASTM E 2718 : 2016 : REDLINE | Standard Guide for Financial Disclosures Attributed to Climate Change |
| ASTM E 1527 : 2013 | Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process |
| ASTM E 2137 : 2017 : REDLINE | Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters |
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