IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY
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https://doi.org/10.5281/zenodo.21294542##article.subject##:
environmental liabilities, provisions, contingent liabilities, disclosure of contingent liabilities, IAS 37, environmental fines, environmental accounting, financial transparency##article.abstract##
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
Библиографические ссылки
1. Law of the Republic of Uzbekistan No. LRU-404 “On Accounting”, dated 13 April 2016. National Database
of Legislation of the Republic of Uzbekistan. https://lex.uz/docs/6819819
2. IFRS Foundation. IAS 37: Provisions, Contingent Liabilities and Contingent Assets. London: IFRS
Foundation, 2026.
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5. Global Reporting Initiative. GRI Universal Standards 2021: GRI 1 — Foundation 2021; GRI 2 — General
Disclosures 2021; GRI 3 — Material Topics 2021. Amsterdam: Global Reporting Initiative, 2021.
6. National Statistics Committee of the Republic of Uzbekistan. Official statistical data. Accessed 10 July
2026.
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