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" A Proposed Model of the reconciliation of Environmental Costs and Recognition Requirements and Accounting According to International Accounting Standards" | ||
| wasit journal for humanities | ||
| Article 1, Volume 14, Issue 0, 2018, Pages 331-366 | ||
| Abstract | ||
| The problem of study dealt with the clear insufficiency for recognition and accounting that related to environmental costs in the financial statements whether apparent environmental costs or potential hidden environmental costs which Iraqi economic units are burden them, that negatively effect on appropriateness and objectivity of outputs of accounting system like financial reports and statements The main objective of the research is to study and analyze the nature of hidden environmental costs in the Iraqi economic units as well as to propose a model for accounting for the apparent and hidden environmental costs in accordance with international accounting standards, Al Kufa Cement Factory chosen to achieve goal of the research and testing its hypothesis, The research reached many conclusions like, the recognition and accounting about apparent and hidden environmental costs give clear picture for management of economic unit about the costs it incurs, then these costs aren't recognized in the financial statements as result difficulty of estimation them because depending on traditional costs accounting system while non-recognition and accounting about environmental costs both apparent and hidden in the financial statements effect on objectivity of these statements by their users whether they are internal or external users so the inconsistency of the accounting system in Al Kufa Cement Factory with the changes in the economic environment, as well as its weakness in the analysis of environmental costs elements and their classification and relationship with cycle of the activity that is followed in Al Kufa This model contributed to inserts apparent and hidden environmental costs information in the financial | ||
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