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ASTM E2173-07

Historical Revision

Standard Guide for Disclosure of Environmental Liabilities

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1.1 Purpose—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).

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


SDO ASTM: ASTM International
Document Number E2173
Publication Date March 15, 2007
Language en - English
Page Count 7
Revision Level 07
Supercedes
Committee E50.05
Publish Date Document Id Type View
Jan. 1, 2022 E2173-22 Revision
Oct. 1, 2016 E2173-16 Revision
March 15, 2007 E2173-07 Revision
Dec. 10, 2001 E2173-01 Revision
July 1, 2011 E2173-07R11 Reaffirmation