Standard Guide for Financial Disclosures Attributed to Climate Change
NORMA vydaná dňa 1.8.2016
Označenie normy: ASTM E2718-16
Dátum vydania normy: 1.8.2016
Kód tovaru: NS-651055
Počet strán: 4
Približná hmotnosť: 12 g (0.03 libier)
Krajina: Americká technická norma
Kategória: Technické normy ASTM
climate change, disclosure, financial statement, green house gases, reporting entity,, ICS Number Code 03.060 (Finances. Banking. Monetary systems. Insurance)
|Significance and Use|
4.1 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides disclosure in its financial statements regarding financial impacts attributed to climate change. The degree and type of disclosure depends on the scope and objective of the financial statements. This guide is intended to apply to U.S. and international operations at the discretion of the reporting entity. The user should be aware that there may be contractual obligations, court decisions, or regulatory directives that may affect the flexibility in use of this guide. The user should also maintain an awareness of international regulations that may be relevant to disclosures, such as those of the International Accounting Standards Board and International Financial Reporting Standards.
4.2.1 The following principles are an integral part of this guide and are intended to be referred to in resolving any ambiguity or dispute regarding the interpretation of financial disclosures regarding financial impacts attributed to climate change.
184.108.40.206 Uncertainty Not Eliminated—Although a 220.127.116.11 Comparison with Subsequent Disclosures—Subsequent disclosures that convey different information regarding the extent or magnitude of the 18.104.22.168 Not Exhaustive—Appropriate disclosure does not necessarily mean an exhaustive disclosure. There is a point at which the cost of obtaining information or the time required to gather it outweighs the usefulness of the information and, in fact, may be a material detriment to the orderly preparation of financial statements and the ability of readers to understand the information contained therein. However, all relevant and reasonably ascertainable information should be used to determine the content of appropriate financial impacts attributed to climate change.
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for climate change-related disclosures accompanying audited and unaudited financial statements. This guide encourages consistent and comprehensive disclosure of financial impacts attributed to climate change.
1.2 Objective—The objective of this guide is to determine the conditions warranting disclosure and the content of appropriate disclosure.
|2. Referenced Documents|
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