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ASTM-E2718:2010 Edition

$35.75

E2718-10 Standard Guide for Financial Disclosures Attributed to Climate Change

Published By Publication Date Number of Pages
ASTM 2010 4
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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.

PDF Catalog

PDF Pages PDF Title
1 Scope
Referenced Documents
Terminology
Significance and Use
2 Determining Whether a Disclosure is Warranted
3 Content of the Disclosure Accompanying Financial Statements
4 Keywords
ASTM-E2718
$35.75