The natural gas industry, along with electric utilities and others, continues to struggle with containing and disposing of polychlorinated biphenyls (Pas). The EPA has now come forward with its final PCBs penalty policy that is designed to keep at a maximum the incentives of affected companies to co
SOX ups the ante for environmental reporting
β Scribed by Joseph W. Berlin; Stephen R. Goldberg
- Publisher
- John Wiley and Sons
- Year
- 2005
- Tongue
- English
- Weight
- 62 KB
- Volume
- 16
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
β¦ Synopsis
Abstract
Federal and state laws require environmental cleanup that's often either not recognized or understated in financial statements. But now, the SarbanesβOxley Act (SOX) requires management to certify financial statements and internal controls. This makes management criminally liable for proper environmental cleanup reporting! So how should you identify, estimate, and report cleanup liabilities? The authors of this article offer some guidance. Β© 2005 Wiley Periodicals, Inc.
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