Can you help me understand/find a authority from the accounting standards codification for each year to determine the correct financial treatments for the environmental costs under GAAP and IFRS.

2000- As part of purchaseagreement, Sandez obtainsindemnificationfor upto $2,500,000costs associated with EPA investigation

2000-01- Sandez cleans up two waste water ponds, installs a lined freshwater pond, dug and disposed of three pits containing wastes, and regraded dug-up areas and planted grass for total cost of $5,000,000