haku: @journal_id 664 / yhteensä: 134
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| Tekijä: | Steadman, M. Green, R. Zimmerer, T. |
| Otsikko: | Advising your clients about environmental accounting issues |
| Lehti: | Managerial Auditing Journal (IAE)
1995 : VOL. 10:8, p. 52-55 |
| Asiasana: | LIABILITY POLLUTION MANUFACTURING INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | Certified public accountants (CPAs) must advise their clients about potential environmental problems and solution. Only by doing this can the long-term survival and profitability of many clients be ensured. Reports on a survey of 940 CPA firms which identified their inconsistent attitudes to timing of disclosure, measurement issues and income statement presentation. Inconsistent practices are mainly owing to lack of authoritative support in the area. |
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