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1、原文：EnvironmentalAccounting“...thirtyyearsagowebegantofightenvironmentaibattleswithamainframeapproachthatincludedIamgoingtomakeupawdheresiloedenvironmentallawssiloedenvironmentalapproaches.Wenowknowthatwehavepickedthelowh

2、angingfruitwhatsleftaremecomplexproblemsmedifficultproblems...“U.S.EnvironmentalProtectionAgency2004MonitingtheproductionIdisposalofhazardouswastehasbeenatoppriityoftheUnitedStatesgovernmenttheEnvironmentalProtectionAgen

3、cy(EPA)sincethe1970slargelyasaresultoftheLoveCanalenvironmentaldisaster.Unftunatelytheremediationofhazardouswastesitesisnotfinishedcleanupcostestimatesrangeanywherebetween$500billion$1trillion.Americancpationswillultimat

4、elybeheldaccountablefthesecosts.Whatremainstobeseenhoweverisexactlywhowhenhowmuch.Intermsofcpateresponsibilitiesthisarticlediscussesrequirementsregardingthefinancialreptingofenvironmentalliabilitiescurrentinitiativesthat

5、shouldimprovethemeasurementdisclosureoftheseliabilities.Investsbusinessprofessionalsalikemustunderstthesignificanceoftheseobligationsastheyrelatetocurrentfuturecpatefinancialstatements.FinancialReptingFinancialreptingreq

6、uirementshaveevolvedovertimeunderseveralgoverningbodies.TheSecuritiesActof1934createdtheSecuritiesExchangeCommission(SEC)gaveittheauthitytoadministerfederalsecuritieslawsprescribeaccountingprinciplesreptingpractices.Comp

7、aniesthatareconsideredunderthejurisdictionoftheSECincludeanycompanywhosestockispubliclytraded.AsaresultthesecompaniesarerequiredtofollowSECdisclosurerequirementsintheirfilings.TheFinancialAccountingStardsBoard(FASB)isres

8、ponsiblefestablishingthecurrentstardsoffinancialaccountingrepting.ThestardspronouncementsthattheFASBissues“StatementsofFinancialAccountingStards“(SFASs)areofficiallyrecognizedasauthitativebytheSecuritiesExchangeCommissio

9、ntheAmericanInstituteofCertifiedPublicAccountants(AICPA)thenationalprofessionalganizationofCPAs.lossestobeaccruedfwhentheybecame“probablereasonablyestimable.“SFASNo.5isstillfollowedtodaybyaccountantswhoareconsideringthem

10、easurementdisclosureofenvironmentalliabilities.SuperfundPritoCongresspassinglegislationgrantingtheEPAauthitytoidentifysanctionPotentiallyResponsibleParties(PRPs)mostreptedenvironmentalliabilitieswereminimal.Thatchangedin

11、1980whenCongresspassedtheComprehensiveEnvironmentalResponseCompensationLiabilityActof1980(CERCLA)commonlyknowastheSuperfundAct.CERCLAestablishedstrictregulatyrequirementsregardingthereleaseofhazardoussubstancesfromexisti

12、ngfuturewastesites.Sixyearslater.CongressamendedCERCLAwiththeSuperfundAmendmentsReauthizationAct(SARA).ThisstrengthenedtheEPAsauthityincreasedtheagencysfundbalance.UnderthenewSuperfundActtheEPAbecameresponsiblefidentifyi

13、nglistingthoselocationsthroughouttheUnitedStateswherehazardoussubstanceswasteeitherhavecausedmaycausedamagetotheenvironment.TheEPAthroughadministrativelegalactionseekstorequirePRPstoacceptresponsibilityftheremediationofc

14、ontaminatedsites.UnderCERCLAaPRPisdefinedasanyindividualcompanythatispotentiallyresponsiblefcontributedtothecontaminationproblemsataSuperfundsite.AccdingtoPaulD.Hutchinsonthiscaninclude:?Currentownersoperatsoffacilitiesw

15、herehazardoussubstanceshavebeendeposited?Ownersoperatsoffacilitiesatthetimehazardoussubstancesweredeposited?Generatsofhazardoussubstancesdepositedatfacilities?Transptersofhazardoussubstancestofacilities?Personswhoarrange

16、dfdisposaltreatmentofhazardoussubstancesatfacilitiesOncetheEPAidentifiesaPRPaliabilitybasedprogramisusedtoaddressthecleanupofthesite.Undertheliabilitybasedprogramapotentiallyresponsiblepartyisclassifiedintooneofthreecate

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