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1、本科毕业论文（设计）外文翻译外文出处Business&EconomicReview,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：EnvironmentalAccountingHere'swhyprojectedcleanupcostsfromhazardouswastesiteswillbefindingtheirwayontothebalancesheetsofCorporateAmerica.Monitoringtheproductionanddisposalofha
2、zardouswastehasbeenatoppriorityoftheUnitedStatesgovernmentandtheEnvironmentalProtectionAgency(EPA)sincethemid-1970s,largelyasaresultoftheLoveCanalenvironmentaldisaster.Unfortunately,theremediationofhazardouswastesitesisnotfinished,andcleanupcostestimatesrangeanywhere
3、between$500billionand$1trillion.Americancorporationswillultimatelybeheldaccountableforthesecosts.Whatremainstobeseen,however,isexactlywho,when,andhowmuch.Intermsofcorporateresponsibilities,thisarticlediscussesrequirementsregardingthefinancialreportingofenvironmentall
4、iabilitiesandcurrentinitiativesthatshouldimprovethemeasurementanddisclosureoftheseliabilities.Investorsandbusinessprofessionalsalikemustunderstandthesignificanceoftheseobligationsastheyrelatetocurrentandfuturecorporatefinancialstatements.FinancialReportingFinancialre
5、portingrequirementshaveevolvedovertimeunderseveralgoverningbodies.TheSecuritiesActof1934createdtheSecuritiesandExchangeCommission(SEC)andgaveittheauthoritytoadministerfederalsecuritieslawsandprescribeaccountingprinciplesandreportingpractices.Companiesthatareconsidere
6、dunderthejurisdictionoftheSECincludeanycompanywhosestockispubliclytraded.Asaresult,thesecompaniesarerequiredtofollowSECdisclosure12requirementsintheirfilings.TheFinancialAccountingStandardsBoard(FASB)isresponsibleforestablishingthecurrentstandardsoffinancialaccountin
7、gandreporting.ThestandardsorpronouncementsthattheFASBissues,"StatementsofFinancialAccountingStandards"(SFASs),areofficiallyrecognizedasauthoritativebytheSecuritiesandExchangeCommissionandtheAmericanInstituteofCertifiedPublicAccountants(AICPA),thenationalprofessionalo
8、rganizationofCPAs.Untilrecently,theAICPAplayedaprominentroleintheaccountingandreportingenvironment.ButasaresultoftheSarbanes-OxleyA
