معالجة التكاليف البيئية المقترحة بالتوافق مع معايير محاسبة الاستدامة : المصادر غير المتجددة

الملخص EN

The objective of the research is to provide procedures for the measurement and disclosure of environmental costs in the financial reports to solve the problem of the ence of these procedures in the unified accounting system and the system instructions applied by all economic units.

Data Analysis Using Social Statistical Programs (SPSS) In accordance with the non-renewable sources standard criteria issued by the Sustainability Accounting Standards Board, when measuring capital and environmental costs, the actual costs incurred by the economic units, and economic units should disclose accounting policies and procedures relating to current and future environmental costs and future environmental liabilities that can be estimated in a fair manner.