文章基本信息

标题：The analysis of the company’s financial position within the context of climate change
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作者：Willi Pavaloaia ; Marius-Dumitru Paraschivescu ; Gabriela-Daniela Bordeianu 等
期刊名称：EuroEconomica
印刷版ISSN：1582-8859
电子版ISSN：2065-3883
出版年度：2009
卷号：22
期号：1
出版社：Danubius University of Galati
摘要：The financial impact of environment destruction is very important, and entities have to present information concerning the implemented environmental policies, objectives and programs, the expenses made in this field, the met ecological risks. Accounting is the main source of information that allows the estimation of an entity’s value, and as a consequence, it is necessary that it reflects the environment aspects that certainly have significant financial consequences. The utility of the information concerning the economic resources controlled by the company and their modification in the past consists in the possibility of anticipating the company’s capacity to generate liquidity in the future as well as the evaluation the management’s administrative skills.