{"id":14634,"date":"2024-10-16T21:40:12","date_gmt":"2024-10-16T21:40:12","guid":{"rendered":"https:\/\/pdfstandards.shop\/product\/uncategorized\/astm-e2718\/"},"modified":"2024-10-24T12:03:25","modified_gmt":"2024-10-24T12:03:25","slug":"astm-e2718","status":"publish","type":"product","link":"https:\/\/pdfstandards.shop\/product\/publishers\/astm\/astm-e2718\/","title":{"rendered":"ASTM-E2718"},"content":{"rendered":"<\/p>\n<p>1.1 <span class=\"italic\"><span class=\"italic\">Purpose<\/span><\/span> The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for <span class=\"italic\">climate change<\/span> -related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of <span class=\"italic\">financial impacts attributed to climate change<\/span> .<\/p>\n<p>1.2 <span class=\"italic\"><span class=\"italic\">Objective<\/span><\/span> The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.<\/p>\n<p><h4>PDF Catalog<\/h4>\n<table border=\"1px\" class=\"des-table\">\n<tr>\n<th>PDF Pages<\/th>\n<th>PDF Title<\/th>\n<\/tr>\n<tr>\n<td><b>1<b><\/td>\n<td>Scope <br \/> Referenced Documents <br \/> Terminology <br \/> Significance and Use  <\/td>\n<\/tr>\n<tr>\n<td><b>2<b><\/td>\n<td>Determining Whether a Disclosure is Warranted  <\/td>\n<\/tr>\n<tr>\n<td><b>3<b><\/td>\n<td>Content of the Disclosure Accompanying Financial Statements  <\/td>\n<\/tr>\n<tr>\n<td><b>4<b><\/td>\n<td>Keywords  <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p><b>E2718-10 Standard Guide for Financial Disclosures Attributed to Climate Change<\/b><\/p>\n<table class=\"shortdes-table\" style=\"width: 100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>Published By<\/td>\n<td>Publication Date<\/td>\n<td>Number of Pages<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/pdfstandards.shop\/product-category\/publishers\/astm\/\"><b>ASTM<\/b><\/a><\/td>\n<td>2010<\/td>\n<td>4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":14635,"template":"","meta":{"rank_math_lock_modified_date":false,"ep_exclude_from_search":false},"product_cat":[2637],"product_tag":[],"class_list":{"0":"post-14634","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-astm","8":"first","9":"instock","10":"sold-individually","11":"shipping-taxable","12":"purchasable","13":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product\/14634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media\/14635"}],"wp:attachment":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media?parent=14634"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_cat?post=14634"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_tag?post=14634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}