IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY
DOI:
https://doi.org/10.5281/zenodo.21294542Keywords:
environmental liabilities, provisions, contingent liabilities, disclosure of contingent liabilities, IAS 37, environmental fines, environmental accounting, financial transparencyAbstract
This thesis examines the accounting treatment of environmental liabilities and provisions in
the building materials industry. It proposes a systematic approach to their recognition, measurement, and
disclosure in accordance with IAS 37. The proposed approach is intended to improve the transparency of
financial reporting and support timely preparation for future environmental expenditures
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