Informace o environmentálních nákladech a závazcích ve finančních výkazech podniku

Abstract

Accounting for environmental costs and liabilities has become increasingly relevant to enterprises because how na enterprise's environmental performance affects its financial healt is of increasing concern to investors, creditors, governments and the public at large. Since the late 1980s, ISAR has given extensive attention to issues relating to environmental accounting. The purpose of the recommendations is to provide assistance to enterprises, regulators and standards - setting bodies on what is considered best practice in accounting for environmental transactions and events in the financial statements.