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ASTM E 2173 : 2016 : REDLINE

Superseded
Superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

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superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

Standard Guide for Disclosure of Environmental Liabilities
Available format(s)

PDF

Superseded date

04-30-2022

Language(s)

English

Published date

11-14-2016

Publisher

American Society for Testing and Materials

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.

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.

Committee
E 50
DocumentType
Redline
Pages
16
PublisherName
American Society for Testing and Materials
Status
Superseded
SupersededBy

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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PDF - English
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