قياس التلوث البيئي و مدى الإفصاح عنه محاسبيا
Other Title(s)
Measuring and disclosing environmental damages
Author
Source
Issue
Vol. 16, Issue 1 (30 Jun. 2013), pp.10-39, 30 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2013-06-30
Country of Publication
Bahrain
No. of Pages
30
Main Subjects
Financial and Accounting Sciences
Abstract EN
The objective of this study is to identify some quantitative measurements estimating environmental damages and consequently disclosing it through financial reports.
This issue has escalating magnitude over the past years as accidents and damages to the environment has amplified and caused great irreplaceable cost to the environment and the limited natural resources.
Eventually, this matter is even of paramount importance for countries depending heavily on desalinated water from the sea such as the Arabian Gulf countries.
The paper is divided into four sections.
Beginning with an introductory part followed by a literature section, while the third section relates to some suggested measures estimating environmental damages and the cost to natural resources.
The fourth and last section is devoted to alternatives financial disclosure of environmental damages that are in compliance with accepted and recognized accounting principles.
Finally, the study concludes with specific conclusion calling for more accounting bodies' consideration of this issue leading to professional enforcement and preferably regulations or standards pertinent to the disclosure of environmental damages within financial reports.
American Psychological Association (APA)
الراشد، وائل إبراهيم. 2013. قياس التلوث البيئي و مدى الإفصاح عنه محاسبيا. المجلة العربية للمحاسبة،مج. 16، ع. 1، ص ص. 10-39.
https://search.emarefa.net/detail/BIM-658364
Modern Language Association (MLA)
الراشد، وائل إبراهيم. قياس التلوث البيئي و مدى الإفصاح عنه محاسبيا. المجلة العربية للمحاسبة مج. 16، ع. 1 (حزيران 2013)، ص ص. 10-39.
https://search.emarefa.net/detail/BIM-658364
American Medical Association (AMA)
الراشد، وائل إبراهيم. قياس التلوث البيئي و مدى الإفصاح عنه محاسبيا. المجلة العربية للمحاسبة. 2013. مج. 16، ع. 1، ص ص. 10-39.
https://search.emarefa.net/detail/BIM-658364
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 33-39
Record ID
BIM-658364