Standard
Historical
Last Updated: Aug 16, 2017
Track Document
ASTM E2173-01
Standard Guide for Disclosure of Environmental Liabilities
Standard Guide for Disclosure of Environmental Liabilities
E2173-01
ASTM|E2173-01|en-US
Standard Guide for Disclosure of Environmental Liabilities
Standard
E2173 Standard Guide for Disclosure of Environmental Liabilities>
new
BOS Vol. 11.06 Committee E50
$
86.00
In stock
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.