Abstract

Environmental accounting plays an important role in monitoring and analyzing environmental issues, while measurement is the key to develop it. Fair value is the hottest subject in accounting field. With the analysis of connection between fair value and environmental science, the paper advocates that it is meaningful and necessary to utilize fair value to settle the measurement problem of environmental accounting. Approaches are put forward about extending the content of environmental assets and liabilities, how to bring in environmental valuation methods, disclosing with fair value hierarchy and integrating into environmental regulation system.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.