advancedenvironmentaldimensions.com

About Advanced Environmental Dimensions

Advanced Environmental Dimensions (AED) was founded by C. Gregory Rogers. A nationally recognized environmental lawyer/accountant) in 2005 in the wake of Sarbanes-Oxley to promote the advancement of best practices in environmental accounting and disclosure during the transition of generally accepted accounting principles (GAAP) toward fair value measurement of contingent liabilities. Or contact Greg Rogers at (512) 201-0733. Ecognized was $40.9 billion, which included the $20-billion Trust commitment.

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About Advanced Environmental Dimensions | advancedenvironmentaldimensions.com Reviews

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Advanced Environmental Dimensions (AED) was founded by C. Gregory Rogers. A nationally recognized environmental lawyer/accountant) in 2005 in the wake of Sarbanes-Oxley to promote the advancement of best practices in environmental accounting and disclosure during the transition of generally accepted accounting principles (GAAP) toward fair value measurement of contingent liabilities. Or contact Greg Rogers at (512) 201-0733. Ecognized was $40.9 billion, which included the $20-billion Trust commitment.

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About Advanced Environmental Dimensions | advancedenvironmentaldimensions.com Reviews

https://advancedenvironmentaldimensions.com

Advanced Environmental Dimensions (AED) was founded by C. Gregory Rogers. A nationally recognized environmental lawyer/accountant) in 2005 in the wake of Sarbanes-Oxley to promote the advancement of best practices in environmental accounting and disclosure during the transition of generally accepted accounting principles (GAAP) toward fair value measurement of contingent liabilities. Or contact Greg Rogers at (512) 201-0733. Ecognized was $40.9 billion, which included the $20-billion Trust commitment.

INTERNAL PAGES

advancedenvironmentaldimensions.com

1

FASB Standards Relating to Environmental Liabilities

http://www.advancedenvironmentaldimensions.com/fasb_standards.htm

The table below lists Financial Accounting Standards Board (FASB) standards and certain International Accounting Standards Board (IASB) relevant to environmental financial reporting. FSP FAS 141(R)-1 Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies. Financial Accounting Standards Board, Proposed Statement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies: an amendment of FASB Statements No. 5 and 141(R). Financial Acc...

2

Environmental Restatements

http://www.advancedenvironmentaldimensions.com/restatements.htm

Following is a list of restatements reported to the SEC that concern environmental matters and/or asset retirement obligations.* Click on the file date to view the SEC filing. South Texas Oil Company. Restated financial statements for 2004 - 2005 to record asset retirement obligations of $480,492 and related accretion of $27,354. Larry O'Donnell, CPA, P.C. Telephone and Data Systems Inc. Reclassification of improperly classified ARO liabilities and assets. PDC 2004-A Limited Partnership. Restated financi...

3

Biography of C. Gregory Rogers

http://www.advancedenvironmentaldimensions.com/biography.htm

C Gregory Rogers, J.D., CPA, is President and founder of Advanced Environmental Dimensions, LLC, a management consulting firm specializing in environmental finance, accounting, disclosure, and tax. Mr Rogers is author of Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley. He is listed in. Best Lawyers in America. In the field of environmental law. University of Texas at Dallas School of Management. Stanford Graduate School of Business. ISBN: 0-471-71743-6) (Wiley, 2005).

4

Informative Links

http://www.advancedenvironmentaldimensions.com/links.htm

American Bar Association Environmental Disclosure Committee. This Committee focuses on: 1) legally mandated SEC and financial statement disclosure of environmental matters, including the requirements of Sarbanes-Oxley; 2) non-legally mandated transparency/social responsibility disclosures of environmental matters to stakeholders; and 3) other related disclosures. Developing and Documenting OSWER Cost Estimates. Environmental Risk Resources Association. Edison Electric Institute (EEI) monitors emerging ac...

5

Environmental Disclosure Developments

http://www.advancedenvironmentaldimensions.com/developments.htm

FASB Amends Statement 141R. On April 1, 2009, the Financial Accounting Standards Board (FASB) issued FSP FAS 141(R)-1. Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies. SEC Releases Proposed IFRS Roadmap. On November 14, 2008, the SEC released its long-awaited proposed roadmap. FASB Sidesteps Fair Value of Litigation. At its board meeting on October 29, 2008. Bailout Package Extends Brownfields Tax Incentive. On June 5, 2008, FASB released for...

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About Advanced Environmental Dimensions

Advanced Environmental Dimensions (AED) was founded by C. Gregory Rogers. A nationally recognized environmental lawyer/accountant) in 2005 in the wake of Sarbanes-Oxley to promote the advancement of best practices in environmental accounting and disclosure during the transition of generally accepted accounting principles (GAAP) toward fair value measurement of contingent liabilities. Or contact Greg Rogers at (512) 201-0733. Ecognized was $40.9 billion, which included the $20-billion Trust commitment.

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