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1、本科畢業(yè)論文（設(shè)計）外文翻譯外文出處Business&EconomicReview,2006（4）:21-27外文作者布萊恩.斯坦科，艾琳.布羅根,艾琳,亞歷山大,約瑟芬.蔡.梅齊原文：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
