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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.

Keywords

disclosure; environmental liability; financial statement; reporting entity; ICS Number Code 13.020.10 (Environmental management)

To find similar documents by ASTM Volume:

11.05 (Pesticides and Alternative Control Agents; Environmental Assessment; Hazardous Substances and Oil Spill Response)

To find similar documents by classification:

13.020.10 (Environmental management Including Environmental Management Systems (EMS), certification and audit)

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