Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that 1) environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and 2) the meaningful disclosure of the environmental performance of an enterprise is provided. A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.
| Original language | English |
|---|---|
| Place of Publication | Basel |
| Publisher | UNCTAD United Nations Conference on Trade and Development |
| Number of pages | 176 |
| ISBN (Print) | 1859083358 |
| Publication status | Published - 2002 |
| Name | UNCTAD Report |
|---|---|
| Publisher | United Nations Publications |
Dive into the research topics of 'Accounting and financial reporting for environmental costs and liabilities'. Together they form a unique fingerprint.
Adams, R., Coulson, A., Mueller, K., Sturm, A., & Bartel, C. (2002). Accounting and financial reporting for environmental costs and liabilities . (UNCTAD Report). UNCTAD United Nations Conference on Trade and Development.
Adams, Roger ; Coulson, Andrea ; Mueller, Kaspar et al. / Accounting and financial reporting for environmental costs and liabilities . Basel : UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).
@book<76fe241af36242b2a672ec1b301f3975, title = "Accounting and financial reporting for environmental costs and liabilities",abstract = "Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that 1) environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and 2) the meaningful disclosure of the environmental performance of an enterprise is provided. A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.",
keywords = "environmental accounting",author = "Roger Adams and Andrea Coulson and Kaspar Mueller and Andreas Sturm and Constantine Bartel",
year = "2002", language = "English", isbn = "1859083358", series = "UNCTAD Report", publisher = "UNCTAD United Nations Conference on Trade and Development", address = "Switzerland",Adams, R, Coulson, A, Mueller, K, Sturm, A & Bartel, C 2002, Accounting and financial reporting for environmental costs and liabilities . UNCTAD Report, UNCTAD United Nations Conference on Trade and Development, Basel.
Accounting and financial reporting for environmental costs and liabilities. / Adams, Roger; Coulson, Andrea; Mueller, Kaspar et al.
Basel: UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).
Research output : Book/Report › Other report
T1 - Accounting and financial reporting for environmental costs and liabilities
AU - Adams, Roger
AU - Coulson, Andrea
AU - Mueller, Kaspar
AU - Sturm, Andreas
AU - Bartel, Constantine
N2 - Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that 1) environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and 2) the meaningful disclosure of the environmental performance of an enterprise is provided. A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.
AB - Environmental financial accounting deals with accounting for and reporting on environmental transactions and events that affect, or are likely to affect, the financial position of an enterprise. One of the challenges is to ensure that 1) environmental costs and liabilities are accounted for by following relevant accounting standards or, in their absence, generally accepted accounting practices, and 2) the meaningful disclosure of the environmental performance of an enterprise is provided. A further challenge is to ensure that appropriate management accounting procedures are, where necessary, developed, and used, for instance, to cost out pollution controls, to compare alternative materials that can be used in manufacturing, and to investigate recycling alternatives.
KW - environmental accounting
M3 - Other report
T3 - UNCTAD Report
BT - Accounting and financial reporting for environmental costs and liabilities
PB - UNCTAD United Nations Conference on Trade and Development
Adams R, Coulson A, Mueller K, Sturm A, Bartel C. Accounting and financial reporting for environmental costs and liabilities . Basel: UNCTAD United Nations Conference on Trade and Development, 2002. 176 p. (UNCTAD Report).