Measurement Approaches with Fair Value in Environmental Accounting

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Abstract:

Environmental accounting plays an important role in monitoring and analyzing environmental issues, while measurement is the key to develop it. Fair value is the hottest subject in accounting field. With the analysis of connection between fair value and environmental science, the paper advocates that it is meaningful and necessary to utilize fair value to settle the measurement problem of environmental accounting. Approaches are put forward about extending the content of environmental assets and liabilities, how to bring in environmental valuation methods, disclosing with fair value hierarchy and integrating into environmental regulation system.

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Advanced Materials Research (Volumes 807-809)

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2882-2886

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September 2013

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© 2013 Trans Tech Publications Ltd. All Rights Reserved

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