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Environmental Accounting
Accounting and the environment
Definition
Measurement and assessment of environmental impacts.
Registration and monitoring of environmental costs.
Compliance with environmental regulations and standards
Types of environmental accounts
natural resource accounts
Emissions and waste accounts
Clean technology investment accounts
Environmental cost accounts
Environmental benefit accounts
Environmental costs
Compliance costs
Prevention costs
Control and mitigation costs.
Remediation and restoration costs
Liability and compensation costs
Calculation of corporate environmental costs
Cost identification
Data collection
Measurement and assessment
accounting records
Analysis and reporting
Accounting standards and the environment
International Accounting Standards (IAS)
IAS 1-Presentation of Financial Statements
IAS 2- Inventories
IAS 16-Property, plant and equipment
IAS 36-Impairment of assets
IAS 38-Intangible Assets
Accounting regulations related to the environment
international
IASB Conceptual Framework for Financial Training
International Financial Reporting Standard (IFRS) 7-Financial Instruments
IFRS 13-Fair value measurement
national
Environmental laws and regulations
Guides and recommendations from regulatory bodies
Technical standards or sector guides
Environmental management accounting
Information generated by environmental management accounti
Consumption of natural resources
Emissions and waste
environmental costs
Environmental performance indicators
Life cycle assessment
Preparation and presentation of financial information.
financial statements
Accounting principles
Financial disclosures
Uniformity and comparability
Audit and verification
Model of the accounting information system for environmental management.
Identification and classification of information
Data collection
Information processing and registration
Analysis and generation of reports.
Communication and dissemination
Monetary accounting and physical accounting
Monetary accounting
Record of monetary transactions
Measurement and assessment
Cash and cash equivalents
Presentation of financial statements
Exchange risks
Physical Accounting
Register of physical assets
Stock control
Valuation of physical assets
Maintenance and repairs
Asset control and loss prevention
Environmental Management Accounting
Identification and measurement of environmental aspects.
environmental costs
Environmental performance indicators
Environmental audit and certification
Sustainability reports
