ASTM E2173-01
Historical Standard: ASTM E2173-01 Standard Guide for Disclosure of Environmental Liabilities
SUPERSEDED (see Active link, below)
ASTM E2173
1. Scope
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.
2. Referenced Documents (purchase separately) The documents listed below are referenced within the subject standard but are not provided as part of the standard.
EPA Directives
UnitedStatesEnvironm Use of Risk-Based Decision-Making in UST Corrective Action ProgramsASTM Standards
D5746 Classification of Environmental Condition of Property Area Types for Defense Base Closure and Realignment Facilities
E1527 Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process
E1739 Guide for Risk-Based Corrective Action Applied at Petroleum Release Sites
E2137 Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
Keywords
disclosure; environmental liability; financial statement; reporting entity; Contamination--environmental; Disclosure; Audits; Environmental liability; Financial statements; Generally accepted accounting principles (GAAP); Liability; Materiality; Reporting entity;
ICS Code
ICS Number Code 13.020.10 (Environmental management)
DOI: 10.1520/E2173-01
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