环境会计【外文翻译】

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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.Monitoringtheproductionanddisposalofhazardouswastehasbeenatoppriorityof

2、theUnitedStatesgovernmentandtheEnvironmentalProtectionAgency(EPA)sincethemid-1970s,largelyasaresultoftheLoveCanalenvironmentaldisaster.Unfortunately,theremediationofhazardouswastesitesisnotfinished,andcleanupcostestimatesrangeanywherebetween$500billionand$1trillion.Americancorporationswillultimately

3、beheldaccountableforthesecosts.Whatremainstobeseen,however,isexactlywho,when,andhowmuch.Intermsofcorporateresponsibilities,thisarticlediscussesrequirementsregardingthefinancialreportingofenvironmentalliabilitiesandcurrentinitiativesthatshouldimprovethemeasurementanddisclosureoftheseliabilities.Inves

4、torsandbusinessprofessionalsalikemustunderstandthesignificanceoftheseobligationsastheyrelatetocurrentandfuturecorporatefinancialstatements.FinancialReportingFinancialreportingrequirementshaveevolvedovertimeunderseveralgoverningbodies.TheSecuritiesActof1934createdtheSecuritiesandExchangeCommission(SE

5、C)andgaveittheauthoritytoadministerfederalsecuritieslawsandprescribeaccountingprinciplesandreportingpractices.CompaniesthatareconsideredunderthejurisdictionoftheSECincludeanycompanywhosestockispubliclytraded.Asaresult,thesecompaniesarerequiredtofollowSECdisclosure12requirementsintheirfilings.TheFina

6、ncialAccountingStandardsBoard(FASB)isresponsibleforestablishingthecurrentstandardsoffinancialaccountingandreporting.ThestandardsorpronouncementsthattheFASBissues,"StatementsofFinancialAccountingStandards"(SFASs),areofficiallyrecognizedasauthoritativebytheSecuritiesandExchangeCommissionandtheAmerican

7、InstituteofCertifiedPublicAccountants(AICPA),thenationalprofessionalorganizationofCPAs.Untilrecently,theAICPAplayedaprominentroleintheaccountingandreportingenvironment.ButasaresultoftheSarbanes-OxleyA