ASTM E2173-07
Standard Guide for Disclosure of Environmental Liabilities

Standard No.
ASTM E2173-07
Release Date
2007
Published By
American Society for Testing and Materials (ASTM)
Status
Replace By
ASTM E2173-07(2011)
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 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 E2173-07 Referenced Document

  • ASTM D5746 Standard Classification of Environmental Condition of Property Area Types for Defense Base Closure and Realignment Facilities
  • ASTM E1527 Standard Practice for Environmental Site Assessments: Phase 1 Environmental Site Assessment Process
  • ASTM E1739 Standard Guide for Risk-Based Corrective Action Applied at Petroleum Release Sites
  • ASTM E2137 Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters

ASTM E2173-07 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
Standard Guide for Disclosure of Environmental Liabilities



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