ASTM E2173-01
Standard Guide for Disclosure of Environmental Liabilities

Standard No.

ASTM E2173-01

Release Date

2001

Published By

American Society for Testing and Materials (ASTM)

Status

Be replaced

Replace By

ASTM E2173-07

Latest

ASTM E2173-22

Scope

1.1 Purpose8212;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 intended to supplement and be consistent with Generally Accepted Accounting Principles (GAAP).

1.2 Objectives8212;The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

ASTM E2173-01 history

• 2022 ASTM E2173-22 Standard Guide for Disclosure of Environmental Liabilities
• 2016 ASTM E2173-16 Standard Guide for Disclosure of Environmental Liabilities
• 2007 ASTM E2173-07(2011) Standard Guide for Disclosure of Environmental Liabilities
• 2007 ASTM E2173-07 Standard Guide for Disclosure of Environmental Liabilities
• 2001 ASTM E2173-01 Standard Guide for Disclosure of Environmental Liabilities