文章基本信息

标题：Accounting for Cost of Pollution Damages on Wealth’s Elements
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作者：Attiea Marie
期刊名称：Electronic Journal of Applied Statistical Analysis
电子版ISSN：2070-5948
出版年度：2018
卷号：11
期号：2
页码：385-396
DOI：10.1285/i20705948v11n2p385
语种：English
出版社：University of Salento
其他摘要：This paper attempted to present a simple workable accounting framework for allocating the costs of pollution damages on various polluting sources .The government and specialized authorities can use the cost allocation models to impose tax and fees on pollutant sources. Accordingly, pollutant sources are obliged to disclose taxes and fees explicitly in its financial statements as part of product or service costs. At the same time, the accounting profession could develop these measures while considering new projects that are expected to produce potential pollution damages. These measures will help as control devices to issuing licenses for establishment and operation of new enterprises. Also, usage of the proposed framework over a period of time will help in control the pollutant emissions within permissible levels internationally which is one necessary step of applying the concept of green accounting and sustainable development. A simple numerical example illustrates the theoretical discussion .
关键词：Allocation Models; Pollution Costs; Accounting Reports