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Accounting Standards
The table below lists Financial Accounting Standards Board (FASB)
standards and certain International Accounting Standards Board (IASB) relevant to environmental financial
reporting.
|
Date |
Document |
|
2009
|
FSP FAS 141(R)-1—Accounting
for Assets Acquired and Liabilities Assumed in a Business Combination
That Arise from Contingencies
|
|
2008 |
Financial Accounting Standards Board,
Proposed Statement of Financial Accounting Standards, "Disclosure
of Certain Loss Contingencies: an amendment of FASB Statements No. 5 and
141(R)" |
|
2007 |
Financial Accounting Standards Board,
Statement of Financial Accounting
Standards No. 141R, "Business
Combinations" |
|
2006 |
Financial Accounting Standards Board,
Statement of Financial Accounting
Standards No. 157, "Fair Value Measurements" |
|
2005 |
Exposure Draft of
Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and
Contingent Assets and IAS 19 Employee Benefits |
|
2005 |
Financial Accounting Standards Board,
Interpretation No. 47, "Accounting
for Conditional Asset Retirement Obligations: An Interpretation of FASB
Statement No. 143" |
|
2001 |
Financial Accounting Standards Board
Interpretation No. 45, “Guarantor’s Accounting and Disclosure
Requirements for Guarantees, Including Indirect Guarantees of
Indebtedness of Others” |
|
2001 |
Financial Accounting Standards Board,
Statement of Financial Accounting
Standards No. 144, "Accounting for the Impairment or Disposal of
Long-Lived Assets" |
|
2001 |
Financial Accounting Standards Board,
Statement of Financial Accounting
Standards No. 143, "Accounting for Asset Retirement Obligations" |
|
1993 |
Financial Accounting Standards Board, Emerging Issues Task Force 93-5,
"Accounting for Environmental Liabilities" |
|
1992 |
Financial Accounting Standards Board,
Interpretation No. 39, "Offsetting
of Amounts Related to Certain Contracts: An Interpretation of Accounting
Principles Board (APB) Opinion No. 10 and Financial Accounting Standards
Board Statement No. 105" |
|
1990 |
Financial Accounting Standards Board, Emerging Issues Task Force 90-8,
"Capitalization of Costs to Treat Environmental Contamination" |
|
1976 |
Financial Accounting Standards Board,
Interpretation No. 14, "Reasonable
Estimation of the Amount of a Loss: An Interpretation of FASB Statement
No. 5" |
|
1975 |
Financial Accounting Standards Board,
Statement of Financial Accounting
Standards No. 5, "Accounting for Contingencies" |
|
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