<論文>環境財務会計 : 制度会計領域における環境関連事象の取扱い
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The purpose of this paper is to review current accounting treatments for environmental issues to develop "environmental financial accounting" by mainly referring authoritative documents issued by CICA, AAF, ICAEW, FEE, EU Recommendation, accounting standards issued by FASB and IASB (including some interpretations by EITF, IFRIC, and AICPA), and some previous articles and books related to this topic. Issues addressed in this paper are: (1)boundaries of private environmental costs,(2) definition of environmental costs, (3)capitalization of environmental costs, (4)prior period adjustments of environmental costs, (5) environmental remediation liabilities, (6) asset retirement obligations, (7) environmental guarantees,(8) liabilities under WEEE, (9) asset impairment arising from environmental issues, (10) emissions trading, and so on. After examining the issues, one of the things to do is to make attempt to organize series of environmental issues. In other words, to explore possibilities whether issuing a comprehensive statement of environmental financial accounting standards is a corollary of publishing this paper. It would be inferred, however, that considering financial accounting for environmental issues (i.e. environmental financial reporting within financial statements) provide feedback to traditional financial accounting theory and practice, whether or not issuing a comprehensive statement is reasonably possible. That would be the raison d'etre of environmental financial accounting.
- 滋賀大学の論文
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