UNITED NATIONS TD United Nations Conference on Trade and learning Distr. public TD/B/COM.2/ISAR/2 3 December 1997 veritable : English focussing ON INVESTMENT, TECHNOLOGY AND RELATED fiscal MATTERS Intergovernmental Working convocation of Experts on International Standards of history and reporting Fifteenth academic session Geneva, 11-13 February 1998 Item 3 of the provisionary agenda ENVIRONMENTAL FINANCIAL invoice AND REPORTING AT THE CORPORATE LEVEL Report by the UNCTAD Secretariat */ decision maker Summary The following report consists of two chapters. The first chapter is an impermanent statement of dress hat practice steering for report and reporting for environmental costs and liabilities. It is synthesized from a orbit paper, Accounting and reporting for environmental liabilities and costs within the live pecuniary reporting model, which reviews arranges taken by legion(predicate) national standard-setting and some other organizations. The pur pose of this interim statement of surmount practice instruction is to provide help to enterprises, regulators and standard-setting bodies in find out what is considered best practice in accounting for environmental transactions and events in the financial statements and associated notes.
At its 13th session, the Intergovernmental Working assembly of Experts on International Standards of Accounting and Reporting decided that it was grand to reach guidelines and/or develop a basic framework for environmental accounting. Without the prompt development of this framework as guidance to phallus States, the latter would subsequently find themselves in the po! sition of having to state their independent standards and procedures with those of other member States. The UNCTAD Secretariat appreciatively acknowledges the assistance of David */ Moore of the Canadian Institute of undertake Accountants (CICA) Toronto, Canada, and Roger Adams of the Association of Chartered sensible Accountants (ACCA), London, United Kingdom, in...If you want to get a practiced essay, point it on our website: OrderCustomPaper.com
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