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SEC Guidance on Disclosure Related to Climate Change
Oleh:
Fornaro, James M.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 211 no. 1 (Jan. 2011)
,
page 42-47.
Topik:
FINANCIAL REPORTING
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.30
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
n February 2010, the SEC issued an interpretive release titled Commission Guidance Regarding Disclosure Related to Climate Change (Release Nos. 33-9106; 34-61469; FR-82) that provides guidance concerning disclosures related to the impact of climate change and related legislative and regulatory developments. The release provides assistance to public companies in satisfying existing disclosure responsibilities under federal securities laws. It does not, however, establish new disclosure obligations or amend existing rules.
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