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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