文档介绍:本科毕业论文(设计)外文翻译外文出处Business&EconomicReview,2006(4):21-,,艾琳,亚历山大,:ountingHere'(EPA)sincethemid-1970s,,theremediationofhazardouswastesitesisnotfinished,andcleanupcostestimatesrangeanywherebetween$500billionand$,however,isexactlywho,when,,(SEC),(FASB),"ountingStandards"(SFASs),ountants(AICPA),,-OxleyActof2002,theAlCPA'sAuditingStandardsBoard(ASB)(PCAOB),aprivate-sector,paniesinordertoprotecttheinterestsofinvestorsandfurtherthepublicinterestinthepreparationofinformative,fair,"ounting"is"theidentification,measurement,andallocationofenvironmentalcosts,theintegrationoftheseenvironmentalcostsintobusinessdecisions,pany'sstakeholders"(AICPA).Typicalenvironmentalcostsincludeoff-sitewastedisposalcosts,cleanupcosts,litigationcosts,