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

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/Report › Other 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 language	English
Place of Publication	Edinburgh
Publisher	The institute of Chartered Accountants of Scotland
Number of pages	165
ISBN (Print)	1871250609
Publication status	Published - 1 Jan 1998
Externally published	Yes

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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.

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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.

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Access to Document

https://www.icas.com/__data/assets/pdf_file/0018/10584/29-The-Valuation-of-Assets-and-Liabilities-ICAS.pdf