IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY

Komiljon Abdullajonovich Mirzaev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, 703-705

Abstract: This thesis examines the accounting treatment of environmental liabilities and provisions inthe building materials industry. It proposes a systematic approach to their recognition, measurement, anddisclosure in accordance with IAS 37. The proposed approach is intended to improve the transparency offinancial reporting and support timely preparation for future environmental expenditures

Keywords: environmental liabilities; provisions; contingent liabilities; disclosure of contingent liabilities; IAS 37; environmental fines; environmental accounting; financial transparency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:id:11554

DOI: 10.5281/zenodo.21294542

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