1097-0053/asset/cover.gif?v=1&s=5aac7237995eaff2b35cc8a1dddd8f0eed410cbc "Journal of Corporate Accounting & Finance")
Sarah D. Stanwick, Ph.D., CPA, is an assistant professor in the College of Business at Auburn University. Her research focuses on environmental accounting issues.
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Feature
Understanding SOP 96-1: Reporting environmental cleanup liabilities
Article first published online: 25 OCT 2006
DOI: 10.1002/jcaf.3970090108
Copyright © 1997 Wiley Periodicals, Inc., A Wiley Company
Additional Information
How to Cite
Stanwick, S. D. (1997), Understanding SOP 96-1: Reporting environmental cleanup liabilities. J. Corp. Acct. Fin., 9: 57–72. doi: 10.1002/jcaf.3970090108
Publication History
- Issue published online: 25 OCT 2006
- Article first published online: 25 OCT 2006
- Abstract
- Cited By
Abstract
More and more companies find they must report on environmental cleanup liabilities in their financial statements. But until SOP 96-1 was issued, there was no adequate guidance for doing so. The author reviews the new guidelines for readers.