New BNA Accounting Portfolio Explains How to Account For and Disclose Contingent Environmental Liabilities
WASHINGTON, Feb. 7 /-- BNA(R), publisher of the authoritative and universally recognized Tax Management Portfolio series, has released the latest addition to its Accounting Policy & Practice Series(TM). Portfolio 5136, Contingent Environmental Liabilities: Disclosures and Accounting(TM), explains how to account for and disclose contingent environmental liabilities -- an increasingly important subject in an era of heightened scrutiny, socially responsible investing, and stakeholder demands for increased transparency.
The Portfolio reviews applicable laws and regulations, analyzes the risks associated with the failure to account for and disclose such liabilities as civil litigation, criminal charges, and damage to investor relations; explains the process of corporate environmental reporting; and presents examples of environmental disclosures by public companies.
Contingent Environmental Liabilities: Disclosures and Accounting is designed as an analysis and reference source. Prospective users include corporate executives needing to understand potential costs of inadequate compliance, lawyers working with companies on securities filings and public disclosures, company accountants immersed in the details of accounting functions, and auditors responsible for attesting to environmental accounting and disclosures.
This Portfolio may be cited as BNA Tax and Accounting Portfolio 5136, Evers, Smith, Brown, and Drake, Contingent Environmental Liabilities: Disclosures and Accounting (Accounting Policy & Practice Series).
Pamela S. Evers, M.B.A., Emory University, J.D., Southern Methodist University and LL.M. in Environmental Law from Northwestern School of Law of Lewis & Clark University, is an Attorney in the State of Texas and the District of Columbia (law practice 1991 to present). She is an Associate Professor in the Department of Accountancy and Business Law at the University of North Carolina Wilmington. Her research is in the areas of environmental law and management, and corporate law and governance.
L. Murphy Smith, M.B.A., University of Louisiana at Monroe and Doctor of Business Administration Degree from Louisiana Tech University. He is a Professor in the Accounting Department at Texas A&M University. Dr. Smith previously worked in the auditing area for Arthur Andersen & Co. His research includes environmental accounting, international accounting, information technology, and ethics.
Darrell Brown, Ph.D., University of Utah. He is a Professor of Accounting at Portland State University. He does research in the areas of environmental and financial accounting.
Michael Drake is an accounting doctoral scholar at Texas A&M University. Prior to entering the doctoral program, he worked at an international public accounting firm.
For more information about the Accounting Policy & Practice Series, call 800-372-1033.
BNA is the foremost publisher of print and electronic news, analysis, and reference products, including the recently launched Accounting Policy & Practice Series. It provides intensive coverage of legal and regulatory developments for professionals in business and government. BNA is the oldest wholly employee-owned company in the United States, and produces more than 200 news and information services -- including Daily Labor Report and Daily Tax Report -- widely respected for comprehensive and objective reporting and analysis.
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