環境問題의 會計處理와 監査에 관한 硏究 = ACOUNTING and AUDITING for ENVIRONMENTAL MATTERS

다국어 초록 (Multilingual Abstract)

Business entities operating in the world are now subject to a growing number of environmental laws and regulations. These entities may be responsible for significant cleanup costs and liabilities, and also be liable for personal injury claims from employees and customers of there are toxic problems in the workplace or associated with their products. There are many issues of environmental matters such as estimating cleanup costs, disclosures for asserted and unasserted contingencies, and auditing and reporting on the liabilities and contingencies resulting from violations of these laws and regulations. In order to determine the proper treatment of these matters in reporting to users of financial statements, previous related studies are reviewed. The statements of Emerging Issues Task Forces of FASB, Financial Reporting Release No. 36 of SEC and Audit Risk Alert and others of AICPA are useful and valuable.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 環境問題와 環境會計의 硏究動向
• 1. 環境法規와 環境會計 硏究의 動向
• 2. 環境汚染者의 義務
• 3. PRP에 대한 義務
• Ⅲ. 環境會計의 測定과 報告問題
• 1. 環境淨化費用의 推定
• 2. 淨化費用에 대한 會計處理
• 3. 環境情報의 公示基準
• Ⅳ. 環境會計의 監査
• 1. GAAS의 要求事項
• 2. 監査危險 考慮事項
• 3. 監査報告書의 示唆點
• Ⅴ. 結論
• 參考文獻
• SUMMARY