| Author: | Williams, G. |
| Title: | Cleaning up our act: accounting for environmental liabilities (Management Accounting) |
| Journal: | Management Accounting (US)
1994 : FEB, VOL. 75:8, p. 30-33 |
| Index terms: | |
| Freeterms: | BETRIEBLICHER UMWELTSCHUTZ, BERICHTSWESEN, UNTERNEHMERRISIKO, UMWELTSCHUTZ |
| Language: | eng |
| Abstract: | Given that environmental liabilities have such a significant impact on a company's financial health, they should be reflected in financial reports. Current financial reporting, however, is inadequate because the extent of these liabilities has not been anticipated. Accounting principles need to be reviewed and up-dated to provide more accurate and timely disclosure of environmental liabilities. |
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