Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan

Abdul Rohman
Journal article Journal of Accounting and Investment • December 2002


The accounting profession requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who have an interest in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.




Journal of Accounting and Investment

The Journal of Accounting and Investment or JAI (previously known as Jurnal Akuntansi dan Investa... see more