Preface.

Acknowledgments.

PART ONE: Introduction to Environmental Financial Reporting.

Chapter One: Financial Reports and the Financial Reporting Process.

Chapter Two: The Law and Accounting Sandwich.

Chapter Three: Environmental Laws.

Chapter Four: Environmental Financial Reporting: Overview.

Chapter Five: Financial Reporting Objectives.

PART TWO: Sarbanes-Oxley.

Chapter Six: Sarbanes-Oxley: Overview.

Chapter Seven: Certifications.

Chapter Eight: Internal Control.

Chapter Nine: Improper Influence on the Audit.

Chapter Ten: Off-Balance-Sheet Arrangements.

Chapter Eleven: Accelerated Reporting.

PART THREE: Financial Reporting Standards.

Chapter Twelve: General Principles of Financial Reporting.

Chapter Thirteen: Environmental Costs.

Chapter Fourteen: Environmental Assets.

Chapter Fifteen: Capitalized Environmental Costs.

Chapter Sixteen: Rights of Recovery.

Chapter Seventeen: Emission Credits.

Chapter Eighteen: Environmental Liabilities.

Chapter Nineteen: Environmental Loss Contingencies.

Chapter Twenty: Environmental Remediation Liabilities.

Chapter Twenty-one: Environmental Guarantees.

Chapter Twenty-two: Asset Retirement Obligations.

Chapter Twenty-three: Asset Impairments.

Chapter Twenty-four: Environmental Risks.

Chapter Twenty-five: Supplemental Reporting Standards.

PART FOUR: Audit Standards and Practices.

Chapter Twenty-six: Financial Statement Auditing.

Chapter Twenty-seven: Internal Control Auditing.

Appendix A: Authoritative Documents Pertaining to Environmental Financial Reporting.

Appendix B: Selected Bibliography.

Glossary.

Index.