【英文标准名称】:StandardGuideforEstimatingMonetaryCostsandLiabilitiesforEnvironmentalMatters
【原文标准名称】:评定环境情况的经济成本和负债的标准指南
【标准号】:ASTME2137-2006
【标准状态】:现行
【国别】:
【发布日期】:2006
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E50.05
【标准类型】:(Guide)
【标准水平】:()
【中文主题词】:成本;生态学;环境法;环境管理;责任
【英文主题词】:costestimation;environmental;costs;liabilities;expectedvalue;minimumvalue;mostlikelyvalue;quotedprice;rangeofvalues;uncertainty
【摘要】:1.1PurposeThepurposeofthisdocumentistoprovideastandardguideforestimatingcostsandliabilitiesforenvironmentalmatters.Manypossibleusesforestimatesofcostsandliabilitiesforenvironmentalmattersexist,includingbutnotlimitedtobusinessdecisionmaking,communicationsandnegotiationsinvolvingchangeofpropertyownership,regulatoryrequirements,third-partylawsuits,insurancepremiumcalculationandclaimsettlement,changeofpropertyuse,revitalization,complianceplanning,construction,analysisofremedialalternatives,budgeting,strategicplanning,financing,andinvestmentanalysisbyshareholders.Theuseofestimatedcostsandliabilitiesdevelopedinaccordancewiththisstandardmaybesubjecttootherstandardsapplicabletothematterinvolved.Forexample,itisnotintendedtosupersedeaccountingandactuarialstandardsincludingthosebytheFinancialAccountingStandardsBoardandtheU.S.SecurityandExchangeCommission.Thisstandarddoesnotaddresstheestablishmentofreservesordisclosurerequirements.1.2ObjectivesTheobjectiveofthisstandardistoprovideguidanceonapproachesforestimatingcostsandliabilitiesforenvironmentalmatters.
【中国标准分类号】:Z04
【国际标准分类号】:13_020_99
【页数】:11P.;A4
【正文语种】: