University of Bahrain
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Measuring and disclosing environmental damages

Show simple item record Al-Rashed, Wael E. 2018-07-31T08:39:33Z 2018-07-31T08:39:33Z 2013-07-01
dc.identifier.issn 2210-1454
dc.description.abstract The objective of this study is to identify some quantitative measurements estimating environmental damages and consequently disclosing it through financial reports. This issue has escalating magnitude over the past years as accidents and damages to the environment has amplified and caused great irreplaceable cost to the environment and the limited natural resources. Eventually, this matter is even of paramount importance for countries depending heavily on desalinated water from the sea such as the Arabian Gulf countries. The paper is divided into four sections. Beginning with an introductory part followed by a literature section, while the third section relates to some suggested measures estimating environmental damages and the cost to natural resources. The fourth and last section is devoted to alternatives financial disclosure of environmental damages that are in compliance with accepted and recognized accounting principles. Finally, the study concludes with specific conclusion calling for more accounting bodies’ consideration of this issue leading to professional enforcement and preferably regulations or standards pertinent to the disclosure of environmental damages within financial reports. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Environmental pollution
dc.subject financial reports
dc.subject financial statements
dc.title Measuring and disclosing environmental damages en_US
dc.type Article en_US
dc.volume 16
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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