{"id":424216,"date":"2024-10-20T06:50:39","date_gmt":"2024-10-20T06:50:39","guid":{"rendered":"https:\/\/pdfstandards.shop\/product\/uncategorized\/astm-e2173-7\/"},"modified":"2024-10-26T12:51:23","modified_gmt":"2024-10-26T12:51:23","slug":"astm-e2173-7","status":"publish","type":"product","link":"https:\/\/pdfstandards.shop\/product\/publishers\/astm\/astm-e2173-7\/","title":{"rendered":"ASTM-E2173"},"content":{"rendered":"<\/p>\n
1.1 Purpose<\/i> 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).<\/p>\n
1.2 Objectives<\/i> The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.<\/p>\n
PDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n | ||||||
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1<\/td>\n | Scope Referenced Documents Terminology <\/td>\n<\/tr>\n | ||||||
2<\/td>\n | Significance and Use <\/td>\n<\/tr>\n | ||||||
3<\/td>\n | Determining Whether a Disclosure is Warranted <\/td>\n<\/tr>\n | ||||||
4<\/td>\n | Content of the Disclosure Accompanying Financial Statements <\/td>\n<\/tr>\n | ||||||
5<\/td>\n | Keywords FIG. 1 <\/td>\n<\/tr>\n | ||||||
6<\/td>\n | X1. RELATED DOCUMENTS X2. MATERIALITY REFERENCES X2.1 X2.2 X2.3 X2.4 X2.5 X2.6 <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":" E2173-07 Standard Guide for Disclosure of Environmental Liabilities<\/b><\/p>\n |