Учет и финансовая отчетность в области природоохранных расходов и экологических обязательств
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Accounting for the environment is becoming increasingly relevant to enterprises all over the world. Issued by the Intergovernmental Working Group of Experts on International Standards of Accounting & Reporting (ISAR), the purpose of this Position Paper is to provide assistance to enterprises, regulators & standard-setting bodies regarding what is considered best practice in accounting for environmental transactions & events in the financial statements & associated notes. The text is given in English, French & Russian.
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