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.
|Place of Publication||Edinburgh|
|Publisher||The institute of Chartered Accountants of Scotland|
|Number of pages||165|
|Publication status||Published - 1 Jan 1998|
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. https://www.icas.com/__data/assets/pdf_file/0018/10584/29-The-Valuation-of-Assets-and-Liabilities-ICAS.pdf