GENERAL OVERVIEW ON THE ENVIRONMENTAL REPORTING
GENERAL OVERVIEW ON THE ENVIRONMENTAL REPORTING
Author(s): Aura Emanuela Domil, Iulia ParaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: environmental financial accounting; environmental financial statements; corporate reporting
Summary/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. The workpaper is based on accounting information and reporting of environmental costs arising from transactions and events that affect, or will likely affect the financial position and results of an enterprise and, as such, should be reported in an enterprise’s financial statements
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVI/2010
- Issue No: 16
- Page Range: 726-731
- Page Count: 5
- Language: English