Accounting and Financial Reporting for Pollution Remediation Obligations ... consider whether one or more components of a pollution remediation obligation ...
... new standards in January 2006 in an Exposure Draft, "Accounting and Financial Reporting for Pollution Remediation ... 71 should report a regulatory asset related to its pollution remediation obligation ...
... GAAP) are the Statements of Financial Accounting ... emerging issues affecting financial reporting and ... of an environmental obligation and any insurance recovery independently. Post-remediation ...
... specifically, on uncertainty about the existence of a present obligation. ... for public comment an Exposure Draft of a proposed Statement, Accounting and Financial Reporting for Pollution Remediation ...
... cancelled lease and a guarantee of a thirdparty lease obligation. Financial ... Preliminary Views, Accounting and Financial Reporting for Pollution Remediation Obligations Comments due June 24 ...
... Trend in Financial Reporting ... for pollution remediation ... remediation obligations of governmental entities related to existing pollution (e.g., hazardous waste cleanup obligation) Could ...
... the Federal government in improving financial reporting ... No Known Remediation Technology Exists. Diagram ... for which it has no prior legal obligation." Statement of Federal Financial Accounting ...
... this project is to establish additional financial reporting or disclosure requirements for derivatives and hedge accounting. ... criteria requiring recognition of a pollution remediation obligation when ...