DOWNLOAD ~ Environmental Disclosures and Relevance. " by Academy of Accounting and Financial Studies Journal ~ eBook PDF Kindle ePub Free
eBook details
- Title: Environmental Disclosures and Relevance.
- Author : Academy of Accounting and Financial Studies Journal
- Release Date : January 01, 2005
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 266 KB
Description
ABSTRACT Environmental disclosure is a type of social reporting that provides information to help users assess environmental risk. Environmental risk is the probability and amount of future expenditures for environmental liabilities. The SEC issued Staff Accounting Bulletin No. 92 (SAB 92) presenting detailed suggestions for environmental disclosures that integrated the current FASB standards and the SEC requirements. With specific guidance on environment reporting, and considering the SEC's enforcement power, SAB 92 should have had a significant impact on the amounts and types of environmental disclosure provided by firms. In addition, if the objectives of SAB 92 are fulfilled, the information provided should correlate with reporting firms' environmental risk.
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