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ASTM E 2173 : 2016

Superseded

Superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

View Superseded by

Standard Guide for Disclosure of Environmental Liabilities

Available format(s)

Hardcopy , PDF

Superseded date

30-04-2022

Superseded by

ASTM E 2173 : 2022

Language(s)

English

Published date

14-11-2016

£63.73
Excluding VAT

Committee
E 50
DocumentType
Guide
Pages
16
PublisherName
American Society for Testing and Materials
Status
Superseded
SupersededBy
Supersedes

1.1Purpose—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 consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with other issuers of accounting standards and practices, including International Accounting Standards Board (IASB).

1.2Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

ASTM E 3123 : 2018 Standard Guide for Recognition and Derecognition of Environmental Liabilities
ASTM E 2137 : 2017 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2718 : 2016 Standard Guide for Financial Disclosures Attributed to Climate Change
ASTM E 1903 : 2019 Standard Practice for Environmental Site Assessments: Phase II Environmental Site Assessment Process
ASTM E 2718 : 2021 Standard Guide for Financial Disclosures Attributed to Climate Change

ASTM E 2091 : 2011 Standard Guide for Use of Activity and Use Limitations, Including Institutional and Engineering Controls
ASTM E 2091 : 2017 Standard Guide for Use of Activity and Use Limitations, Including Institutional and Engineering Controls
ASTM E 2137 : 2017 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 1527 : 2005 Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process
ASTM E 1527 : 2013 Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process
ASTM E 2091 : 2005 Standard Guide for Use of Activity and Use Limitations, Including Institutional and Engineering Controls
ASTM E 2091 : 2019 Standard Guide for Use of Activity and Use Limitations, Including Institutional and Engineering Controls
ASTM E 2137 : 2006 : R2011 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 1527 : 2000 Standard Practice for Environmental Site Assessments: Phase 1 Environmental Site Assessment Process
ASTM E 1527 : 2021 Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process
ASTM E 2137 : 2001 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 2091 : 2000 Standard Guide for Use of Activity and Use Limitations, Including Institutional and Engineering Controls
ASTM E 2137 : 2006 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
ASTM E 1527 : 1997 Standard Practice for Environmental Site Assessments: Phase 1 Environmental Site Assessment Process

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