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1、外文出处Business&EconomicReview,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：EnvironmentalAccountingHere'swhyprojectedcleanupcostsfromhazardouswastesiteswillbefindingtheirwayontothebalancesheetsofCorporateAmerica.Monitoringtheproductionanddisposalofhazardou
2、swastehasbeenatoppriorityoftheUnitedStatesgovernmentandtheEnvironmentalProtectionAgency(EPA)sincethemid-1970s,largelyasaresultoftheLoveCanalenvironmentaldisaster.Unfortunately,theremediationofhazardouswastesitesisnotfinished,andcleanupcostestimatesrangeanywhe
3、rebetween$500billionand$1trillion.Americancorporationswillultimatelybeheldaccountableforthesecosts.Whatremainstobeseen,however,isexactlywho,when,andhowmuch.Intermsofcorporateresponsibilities,thisarticlediscussesrequirementsregardingthefinancialreportingofenvi
4、ronmentalliabilitiesandcurrentinitiativesthatshouldimprovethemeasurementanddisclosureoftheseliabilities.Investorsandbusinessprofessionalsalikemustunderstandthesignificanceoftheseobligationsastheyrelatetocurrentandfuturecorporatefinancialstatements.FinancialRe
5、portingFinancialreportingrequirementshaveevolvedovertimeunderseveralgoverningbodies.TheSecuritiesActof1934createdtheSecuritiesandExchangeCommission(SEC)andgaveittheauthoritytoadministerfederalsecuritieslawsandprescribeaccountingprinciplesandreportingpractices
6、.CompaniesthatareconsideredunderthejurisdictionoftheSECincludeanycompanywhosestockispubliclytraded.Asaresult,thesecompaniesarerequiredtofollowSECdisclosurerequirementsintheirfilings.TheFinancialAccountingStandardsBoard(FASB)isresponsibleforestablishingthecurr
7、entstandardsoffinancialaccountingandreporting.Thestandards6orpronouncementsthattheFASBissues,"StatementsofFinancialAccountingStandards"(SFASs),areofficiallyrecognizedasauthoritativebytheSecuritiesandExchangeCommissionandtheAmericanInstituteofCertifiedPublicAc
8、countants(AICPA),thenationalprofessionalorganizationofCPAs.Untilrecently,theAICPAplayedaprominentroleintheaccountingandreportingenvironment.ButasaresultoftheSarbanes-OxleyActof2002,theAlC
