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NF T66-006-1969 石油和衍生物.沥青产品伸展性的测定

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【英文标准名称】:Petroleumsandderivatives.Determinationofductilityofbituminousproducts.
【原文标准名称】:石油和衍生物.沥青产品伸展性的测定
【标准号】:NFT66-006-1969
【标准状态】:作废
【国别】:法国
【发布日期】:1969-03-01
【实施或试行日期】:1969-02-21
【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】:矿物油;机械试验;黑油;延展性试验;沥青制品;石油产品
【英文主题词】:
【摘要】:
【中国标准分类号】:E43
【国际标准分类号】:75_140
【页数】:4P;A4
【正文语种】:其他


【英文标准名称】:Arcweldingequipment-Part1:Weldingpowersources;Amendment2
【原文标准名称】:电弧焊设备.第1部分:焊接电源.修改2
【标准号】:IEC60974-1AMD2-2003
【标准状态】:作废
【国别】:国际
【发布日期】:2003-04
【实施或试行日期】:
【发布单位】:国际电工委员会(IEC)
【起草单位】:IEC/TC26
【标准类型】:()
【标准水平】:()
【中文主题词】:
【英文主题词】:
【摘要】:
【中国标准分类号】:J64
【国际标准分类号】:25_160_30
【页数】:62P;A4
【正文语种】:英语


【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