The valuation of assets and liabilities

environmental law and the impact of the environmental agenda for business

Rob Gray, Jan Bebbington, David Collison, Reza Kouhy, Bob Lyon, Colin Reid, Alex Russell, Lorna Stevenson

Research output: Book/ReportOther report

Abstract

This report assesses the extent to which financial statements are and should be reflecting environmental issues. Having identified a gap between current practice within financial statements and the pressures arising from the environmental agenda, the project explored why this gap existed, how it had arisen and what, if anything, the UK accounting profession ought to do about it.
Original languageEnglish
Place of PublicationEdinburgh
PublisherThe institute of Chartered Accountants of Scotland
Number of pages165
ISBN (Print)1871250609
Publication statusPublished - 1 Jan 1998
Externally publishedYes

Fingerprint

Liability
Environmental law
Financial statements
Assets
Agenda
Environmental issues
Accounting profession

Cite this

Gray, R., Bebbington, J., Collison, D., Kouhy, R., Lyon, B., Reid, C., ... Stevenson, L. (1998). The valuation of assets and liabilities: environmental law and the impact of the environmental agenda for business. Edinburgh: The institute of Chartered Accountants of Scotland.
Gray, Rob ; Bebbington, Jan ; Collison, David ; Kouhy, Reza ; Lyon, Bob ; Reid, Colin ; Russell, Alex ; Stevenson, Lorna. / The valuation of assets and liabilities : environmental law and the impact of the environmental agenda for business. Edinburgh : The institute of Chartered Accountants of Scotland, 1998. 165 p.
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Gray, R, Bebbington, J, Collison, D, Kouhy, R, Lyon, B, Reid, C, Russell, A & Stevenson, L 1998, The valuation of assets and liabilities: environmental law and the impact of the environmental agenda for business. The institute of Chartered Accountants of Scotland, Edinburgh.

The valuation of assets and liabilities : environmental law and the impact of the environmental agenda for business. / Gray, Rob; Bebbington, Jan; Collison, David; Kouhy, Reza; Lyon, Bob; Reid, Colin; Russell, Alex; Stevenson, Lorna.

Edinburgh : The institute of Chartered Accountants of Scotland, 1998. 165 p.

Research output: Book/ReportOther report

TY - BOOK

T1 - The valuation of assets and liabilities

T2 - environmental law and the impact of the environmental agenda for business

AU - Gray, Rob

AU - Bebbington, Jan

AU - Collison, David

AU - Kouhy, Reza

AU - Lyon, Bob

AU - Reid, Colin

AU - Russell, Alex

AU - Stevenson, Lorna

PY - 1998/1/1

Y1 - 1998/1/1

N2 - This report assesses the extent to which financial statements are and should be reflecting environmental issues. Having identified a gap between current practice within financial statements and the pressures arising from the environmental agenda, the project explored why this gap existed, how it had arisen and what, if anything, the UK accounting profession ought to do about it.

AB - This report assesses the extent to which financial statements are and should be reflecting environmental issues. Having identified a gap between current practice within financial statements and the pressures arising from the environmental agenda, the project explored why this gap existed, how it had arisen and what, if anything, the UK accounting profession ought to do about it.

M3 - Other report

SN - 1871250609

BT - The valuation of assets and liabilities

PB - The institute of Chartered Accountants of Scotland

CY - Edinburgh

ER -

Gray R, Bebbington J, Collison D, Kouhy R, Lyon B, Reid C et al. The valuation of assets and liabilities: environmental law and the impact of the environmental agenda for business. Edinburgh: The institute of Chartered Accountants of Scotland, 1998. 165 p.