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ASTM E 2173 : 2007 : R2011

Superseded

Superseded

A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.

View Superseded by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Superseded date

11-11-2014

Superseded by

ASTM E 2173 : 2016

Language(s)

English

Published date

07-01-2011

US$75.00
Excluding Tax where applicable

Committee
E 50
DocumentType
Guide
Pages
7
ProductNote
Reconfirmed 2011
PublisherName
American Society for Testing and Materials
Status
Superseded
SupersededBy
Supersedes

1.1 PurposeThe 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).

1.2 ObjectivesThe 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

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