{"id":164203,"date":"2024-10-19T09:55:30","date_gmt":"2024-10-19T09:55:30","guid":{"rendered":"https:\/\/pdfstandards.shop\/product\/uncategorized\/astm-e2173-3\/"},"modified":"2024-10-25T02:14:53","modified_gmt":"2024-10-25T02:14:53","slug":"astm-e2173-3","status":"publish","type":"product","link":"https:\/\/pdfstandards.shop\/product\/publishers\/astm\/astm-e2173-3\/","title":{"rendered":"ASTM-E2173"},"content":{"rendered":"

ASTM E2173-16<\/h3>\n

Redline Standard: Standard Guide for Disclosure of Environmental Liabilities<\/h4>\n
\n

ASTM E2173<\/h4>\n

Scope<\/strong><\/p>\n

\n

1.1<\/span> Purpose\u2014<\/span>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<\/span>. This guide is consistent with Generally Accepted Accounting Principles (GAAP<\/span>)2<\/span><\/span> issued by Financial Accounting Standards Board<\/span> (FASB<\/span>), as well as related statements, rules, regulations, and\/or procedures issued by Government Accounting Standards Board<\/span> (GASB<\/span>), Public Company Accounting Oversight Board<\/span> (PCAOB<\/span>), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board<\/span> (FASAB<\/span>). This guide is intended to be consistent with other issuers of accounting standards and practices, including International Accounting Standards Board<\/span> (IASB<\/span>).<\/p>\n<\/p><\/div>\n

\n

1.2<\/span> Objectives\u2014<\/span>The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.<\/p>\n<\/p><\/div>\n

Keywords<\/strong><\/p>\n

asset retirement obligations; capital stewardship; corporate governance reporting; counterparty risk; decommissioning; disclosure; environmental liability; financial assurance; financial reporting; financial statement; pollution remediation obligations; remediation; reporting entity; sustainability reporting;<\/p>\n

ICS Code<\/strong><\/p>\n

ICS Number Code 13.020.10 (Environmental management)<\/p>\n

DOI:<\/strong> 10.1520\/E2173-16<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

E2173-16 Standard Guide for Disclosure of Environmental Liabilities (Redline)<\/b><\/p>\n\n\n\n\n
Published By<\/td>\nPublication Date<\/td>\nNumber of Pages<\/td>\n<\/tr>\n
ASTM<\/b><\/a><\/td>\n2016<\/td>\n22<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":164205,"template":"","meta":{"rank_math_lock_modified_date":false,"ep_exclude_from_search":false},"product_cat":[184,2637],"product_tag":[],"class_list":{"0":"post-164203","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-13-020-10","7":"product_cat-astm","9":"first","10":"instock","11":"sold-individually","12":"shipping-taxable","13":"purchasable","14":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product\/164203","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\/164205"}],"wp:attachment":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media?parent=164203"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_cat?post=164203"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_tag?post=164203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}