Author	United Nations Conference on Trade and Development
Title	Accounting and Financial Reporting for Environmental Costs and Liabilities
Imprint	Geneva : United Nations, 1998
Descript	176 p

Abstract: Since the late 1980s, ISAR has given extensive attention to issues relating to environmental accounting, and has undertaken a number of surveys at the national as well as the enterprise level. The purpose of this guide is to provide assistance to enterprises, regulators and standard-setting bodies on what is considered best practice in accounting for environmental transactions and events in financial statements and associated notes. The sections on measurement and presentation are based on a synthesis of positions developed, or being developed, by standard-setting and other organizations and includes extracts taken from some of the related documents. The section on disclosure is more extensive than that included in the documents referred to, and includes some of the disclosures previously proposed by ISA

LOCATION	CALL#	STATUS
International Institute for Trade and Developement : UNCTAD Collection	UNCTAD/ITE/EDS/4	CHECK SHELVES