Research on environmental reporting.
为环境成本和义务的报告提供指导，涵盖财务会计准则委员会（FASB）处理的会计问题、新兴问题工作组、披露要求及美国环保署与证监会的协议。
Abstract Provides guidance for the reporting of environmental costs and obligations. Reporting versus accounting; Accounting issues addressed by the Financial Accounting Standards Board (FASB); FASB's Emerging Issues Task Force; Disclosure requirements; Illustrative environmental legislation; US Environmental Protection Agency and Securities and Exchange Commission agreement; Objectives of research on reporting.