The relationship between international accounting standards and environmental accounting
As a result of globalisation processes, accounting standards concerning international financial reports and audits have assumed more and more importance. Environmental pollution represents an increasingly dominant economic, social and political problem all over the world. Measures have been taken bo...
Elmentve itt :
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| Dokumentumtípus: | Könyv része |
| Megjelent: |
2011
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| Sorozat: | SZTE Gazdaságtudományi Kar közleményei
Studies in international economics and finance |
| Kulcsszavak: | Számvitel - nemzetközi, Környezetvédelem, Gazdaságpolitika |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/36338 |
| Tartalmi kivonat: | As a result of globalisation processes, accounting standards concerning international financial reports and audits have assumed more and more importance. Environmental pollution represents an increasingly dominant economic, social and political problem all over the world. Measures have been taken both on the national and international levels in order to protect the environment and reduce and prevent the effects of pollution. Due to these tendencies, companies are expected to develop and publish their environmental policy, commit themselves to environmental goals and programmes and disclose the environmental risks that accompany their activities. Analysing the connection between environmental protection and accounting may raise the following question: to what extent do international accounting standards deal with environmental issues? The goal of the present paper is to analyse the environmental aspects of accounting standards and look into the question of whether there is a need at all for particular standards that handle environmental issues. The first part of the paper reviews the areas of international accounting regulations, then, after clarifying the concept of environmental accounting, the main focus falls on analysing the International Accounting Standards relevant to the present subject matter. |
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| Terjedelem/Fizikai jellemzők: | 181-190 |
| ISBN: | 978-963-315-055-9 |
| ISSN: | 1588-8533 |