Özet:

Changes in the institutional environment, by interests and demands of economic agents, necessitate adaptation of the accounting system, which provides environmental information space management direction of the company. In this regard, the directions of transformation of accounting in the context of expanding its capacity to assess the level of environmental risk on decisions taken by management due to changes in current accounting methodology in accordance with the institutional requests and eliminate the limitations of accounting information to describe real and potential opportunities and threats to the ecological character of the enterprise.A procedure for accounting unforeseen environmental assets and liabilities as identifiable causes of environmental risk of the company

Anahtar Kelimeler: