الإفصاح المحاسبي عن التكاليف البيئية وفق النظام المحاسبي المالي : دراسة حالة : ديوان الوطني للتطهير-وحدة بسكرة

الملخص EN

This study aims to highlight environmental costs and its disclosure according to financial accounting system, and indicate its disclosure impact on financial statements.

The study adopt descriptive analytical approach and case study approach on National Sanitation Office based on its financial position and income statements in the period (2017-2018).

The study concluded that the environmental costs are disclosed according to certain models and should be included separately in financial statements, to identify the extent of institution commitment to environmental aspect, in contrast the institution under study includes the environmental costs with its total annual expenditures.

The study recommended that institution should focus on environmental aspect through relying on measurement and disclosure of the environmental accounting information included in its financial statements, beside specialized separated reports to facilitate environmental audit and controlling process