基本信息
标准名称: | 电炉用管式水冷设备技术条件 |
中标分类: |
冶金 >>
冶金机械设备 >>
冶金设备 |
ICS分类: |
冶金 >>
冶金设备
|
发布部门: | 国家冶金工业局 |
发布日期: | 1999-08-19 |
实施日期: | 2000-01-01 |
首发日期: | 1900-01-01 |
作废日期: | 1900-01-01 |
提出单位: | 冶金机电标准化技术委员会 |
归口单位: | 北京冶金设备研究院 |
起草单位: | 中国冶金设备总公司、烟台冶金水冷件厂 |
起草人: | 李金喜、胡嘉泉、柴君、甘自聪 |
出版社: | 冶金工业出版社 |
出版日期: | 2000-01-01 |
页数: | 7页 |
适用范围
本标准规定了电炉用管式水冷设备的要求、试验与检验及涂装、标志、包装、贮运、安装与使用的技术条件。
本标准适用于炼钢电弧炉、钢包精炼炉及矿热炉等电炉用管式水冷设备(包括水冷炉盖、上部炉体、水冷炉壁、偏心区盖板、水冷炉门与水冷炉门框及水冷烟道等水冷件)。其他冶金炉用管式水冷设备亦可参照使用。
前言
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引用标准
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所属分类: 冶金 冶金机械设备 冶金设备 冶金 冶金设备
【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