Proposal for accounting for costs Standard Environmental commitments An Empirical Study | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 98, August 2018, Pages 179-206 | ||
| Author | ||
| Salah Mahdi Jawad | ||
| Abstract | ||
| The research aims mainly at proposing a standard concerned with accounting for information related to costs and environmental liabilities, also aims to develop philosophical vision for the basic concepts related to environmental accounting, as well as shed light on attempts by scientific and professional accounting organizations in the issuance of standards related to environmental accounting . In order to achieve the aim of the research , it is hypothesis that "absorbing information related to costs and environmental liabilities within the conceptual framework of accounting requires a standard which identifies the best accounting practices related to costs and environmental liabilities and disclosing them " . Finally, the research suggests a number of recommendations in the light of the results reached at . | ||
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