環(huán)境會計【外文翻譯】 (2)

1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文出處Business&EconomicReview2006（4）:2127外文作者布萊恩.斯坦科，艾琳.布羅根艾琳亞歷山大約瑟芬.蔡.梅齊原文：原文：EnvironmentalAccountingHereswhyprojectedcleanupcostsfromhazardouswastesiteswillbefindingtheirwayontothebalancesheetsofCpateAmeri

2、ca.MonitingtheproductiondisposalofhazardouswastehasbeenatoppriityoftheUnitedStatesgovernmenttheEnvironmentalProtectionAgency(EPA)sincethe1970slargelyasaresultoftheLoveCanalenvironmentaldisaster.Unftunatelytheremediationo

3、fhazardouswastesitesisnotfinishedcleanupcostestimatesrangeanywherebetween$500billion$1trillion.Americancpationswillultimatelybeheldaccountablefthesecosts.Whatremainstobeseenhoweverisexactlywhowhenhowmuch.Intermsofcpatere

4、sponsibilitiesthisarticlediscussesrequirementsregardingthefinancialreptingofenvironmentalliabilitiescurrentinitiativesthatshouldimprovethemeasurementdisclosureoftheseliabilities.Investsbusinessprofessionalsalikemustunder

5、stthesignificanceoftheseobligationsastheyrelatetocurrentfuturecpatefinancialstatements.FinancialReptingFinancialreptingrequirementshaveevolvedovertimeunderseveralgoverningbodies.TheSecuritiesActof1934createdtheSecurities

6、ExchangeCommission(SEC)gaveittheauthitytoadministerfederalsecuritieslawsprescribeaccountingprinciplesreptingpractices.CompaniesthatareconsideredunderthejurisdictionoftheSECincludeanycompanywhosestockispubliclytraded.Asar

7、esultthesecompaniesarerequiredtofollowSECdisclosure3No.14“ReasonableEstimationoftheAmountofaLoss“(FASB1976)offeringadditionalguidanceregardinglosscontingencies.Essentiallythestardrequiredlossestobeaccruedfwhentheybecame“

8、probablereasonablyestimable.“SFASNo.5isstillfollowedtodaybyaccountantswhoareconsideringthemeasurementdisclosureofenvironmentalliabilities.SuperfundPritoCongresspassinglegislationgrantingtheEPAauthitytoidentifysanctionPot

9、entiallyResponsibleParties(PRPs)mostreptedenvironmentalliabilitieswereminimal.Thatchangedin1980whenCongresspassedtheComprehensiveEnvironmentalResponseCompensationLiabilityActof1980(CERCLA)commonlyknownastheSuperfundAct.C

10、ERCLAestablishedstrictregulatyrequirementsregardingthereleaseofhazardoussubstancesfromexistingfuturewastesites.SixyearslaterCongressamendedCERCLAwiththeSuperfundAmendmentReauthizationAct(SARA).ThisstrengthenedtheEPA’saut

11、hityincreasedtheagency’sfundbalance.UnderthenewSuperfundActtheEPAbecameresponsiblefidentifyinglistingthoselocationsthroughouttheUnitedStateswherehazardoussubstanceswasteeitherhavecausedmaycausedamagetotheenvironment.TheE

12、PAthroughadministrativelegalactionseekstorequirePRPstoacceptresponsibilityftheremediationofcontaminatedsites.UnderCERCLAaPRPisdefinedasanyindividualcompanythatispotentiallyresponsiblefcontributedtothecontaminationproblem

13、sataSuperfundsite.AccdingtoPaulD.Hutchinsonthiscaninclude:?Currentownersoperatsoffacilitieswherehazardoussubstanceshavebeendeposited?Ownersoperatsoffacilitiesatthetimehazardoussubstancesweredeposited?Generatsofhazardouss