【英文标准名称】:StandardGuideforFinancialDisclosuresAttributedtoClimateChange
【原文标准名称】:可归因于气候变化的财务披露的标准指南
【标准号】:ASTME2718-2010
【标准状态】:现行
【国别】:美国
【发布日期】:2010
【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】:
【英文主题词】:climatechange;disclosure;financialstatement;greenhousegases;reportingentity
【摘要】:Uses8212;Thisguideisintendedforuseonavoluntarybasisbyareportingentitythatprovidesdisclosureinitsfinancialstatementsregardingfinancialimpactsattributedtoclimatechange.Thedegreeandtypeofdisclosuredependsonthescopeandobjectiveofthefinancialstatements.ThisguideisintendedtoapplytoU.S.andinternationaloperationsatthediscretionofthereportingentity.Theusershouldbeawarethattheremaybecontractualobligations,courtdecisions,orregulatorydirectivesthatmayaffecttheflexibilityinuseofthisguide.Theusershouldalsomaintainanawarenessofinternationalregulationsthatmayberelevanttodisclosures,suchasthoseoftheInternationalAccountingStandardsBoardandInternationalFinancialReportingStandards.Principle:Thefollowingprinciplesareanintegralpartofthisguideandareintendedtobereferredtoinresolvinganyambiguityordisputeregardingtheinterpretationoffinancialdisclosuresregardingfinancialimpactsattributedtoclimatechange.UncertaintyNotEliminated8212;Althoughareportingentity,asofthetimewhenitsfinancialstatementsareprepared,mayhaveevaluatedtheexistenceandextentoffinancialimpactsattributedtoclimatechange,thereremainsuncertaintywithregardtothefinalresolutionoffactual,scientific,technological,regulatory,legislative,andjudicialmatters,whichcouldaffectitsfinancialimpactsattributedtoclimatechange.Theseuncertaintiescannotbeeliminated.Whilethisstandardrecommendsthedevelopmentofreasonablescenariosorrangestorecognizeandaddressuncertainties,itisunlikelythatallclimatechangeuncertaintieswillbeforeseeable.However,itislikelythatsomefinancialimpactsattributedtoclimatechangeareforeseeableandthatalternatives,boundaries,orrangesofpotentialimpactscanbeassessedandquantified.ComparisonwithSubsequentDisclosures8212;Subsequentdisclosuresthatconveydifferentinformationregardingtheextentormagnitudeofthereportingentity''sfinancialimpactsattributedtoclimatechangeshouldnotbeconstruedasindicatingtheinitialdisclosureswereinappropriate.Disclosuresshallbeevaluatedonthereasonablenessofjudgmentsandinquiriesmadeatthetimeandunderthecircumstancesinwhichtheyweremade.Subsequentdisclosuresshouldnotbeconsideredvalidstandardstojudgetheappropriatenessofanypriordisclosurebasedonhindsight,newinformation,useofdevelopinganalyticaltechniques,orotherfactors.However,informationontrendsbetweendisclosureyearsmaybeofvaluetoauseroffinancialstatements.NotExhaustive8212;Appropriatedisclosuredoesnotnecessarilymeananexhaustivedisclosure.Thereisapointatwhichthecostofobtaininginformationorthetimerequiredtogatheritoutweighstheusefulnessoftheinformationand,infact,maybeamaterialdetrimenttotheorderlypreparationoffinancialstatementsandtheabilityofreaderstounderstandtheinformationcontainedtherein.However,allrelevantandreasonablyascertainableinformationshouldbeusedtodeterminethecontentofappropriatefinancialimpactsattributedtoclimatechange.1.1Purpose8212;Thepurposeofthisguideistoprovideaseriesofoptionsorinstructionsconsistentwithgoodcommercialan......
【中国标准分类号】:A11
【国际标准分类号】:03_060
【页数】:4P.;A4
【正文语种】:英语


【英文标准名称】:Cylindricalshaftends.longseries(normal).
【原文标准名称】:圆柱形轴端.长系列(标准的)
【标准号】:NFE22-051-1970
【标准状态】:现行
【国别】:法国
【发布日期】:1970-05-01
【实施或试行日期】:1970-04-24
【发布单位】:法国标准化协会(AFNOR)
【起草单位】:
【标准类型】:()
【标准水平】:()
【中文主题词】:圆形轴;轴(旋转);轴端;名称与符号;轴;规范;尺寸
【英文主题词】:Components;Conicalshape;Cylindricalshape;Depth;Dimensions;Keys(engineering);Shaftends;Shafts(rotating)
【摘要】:
【中国标准分类号】:J13
【国际标准分类号】:21_120_10
【页数】:2P;A4
【正文语种】:其他