Evaluation Of Environment Accounting In Terms Of Turkish Accounting Standards (TAS)

Fatma TEMELLİ

Makale detayları

Evaluation Of Environment Accounting In Terms Of Turkish Accounting Standards (TAS)

Yazarlar:

Fatma TEMELLİ

Yayıncı:

Bitlis Eren University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 2019 Vol.8 Issue 1, pp.224-241

Belge Tipi:

Makale

Yayın Tarihi:

6/2019

Belge Dili:

İngilizce

Document ID (Org No.):

2000891029

Sıklık:

İki Yıllık

eISSN:

2147-5598

pISSN:

2147-5962

Anahtar kelimeler:

Özet:

 


As a
result of economic, social, and technologic developments, issues such as rapid
population growth, urbanization, industrialization, and air, water, earth, and
noise pollutions at extreme levels have brought together the environment
problems. With increasing environment consciousness against environment
problems, important developments emerged in environment accounting.
Environmental performance has been an important success criterion for the
enterprises; in this context, environment accounting is used as a means of
management accounting in internal decision making of the enterprises. While
functioning, the enterprises think that it is necessary to establish an
environment accounting system in order to make decisions in favor of the
environment. The basic objective of environment accounting is to minimize the
damage of the environment caused by the enterprises as a result of their
environmental activities, and to present this information to the users by means
of financial statements. The objective of this research study is to examine and
evaluate environment accounting in terms of Turkish Accounting Standards (TAS)
by determining a theoretical framework about environment accounting. When the
accounting standards were examined in terms of environment accounting, it was
determined that there was no standard directly relevant to environment
accounting within the existing TAS / TFRS (Turkey Financial Reporting
Standards) set.


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Makale detayları

Evaluation Of Environment Accounting In Terms Of Turkish Accounting Standards (TAS)

Yazarlar:

Fatma TEMELLİ

Yayıncı:

Bitlis Eren University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 2019 Vol.8 Issue 1, pp.224-241

Belge Tipi:

Makale

Yayın Tarihi:

6/2019

Belge Dili:

İngilizce

Document ID (Org No.):

2000891029

Sıklık:

İki Yıllık

eISSN:

2147-5598

pISSN:

2147-5962

Environment Accounting

Environmental Accounting

Turkish Accounting Standards

Sayı

Makale detayları

Evaluation Of Environment Accounting In Terms Of Turkish Accounting Standards (TAS)

Yazarlar: Fatma TEMELLİ

Yayıncı: Bitlis Eren University

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 2019 Vol.8 Issue 1, pp.224-241

Belge Tipi: Makale

Yayın Tarihi: 6/2019

Belge Dili: İngilizce

Document ID (Org No.): 2000891029

Sıklık: İki Yıllık

eISSN: 2147-5598

pISSN: 2147-5962

Environment Accounting

Environmental Accounting

Turkish Accounting Standards

Sayı

Yazarlar:

Fatma TEMELLİ

Yayıncı:

Bitlis Eren University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi 2019 Vol.8 Issue 1, pp.224-241

Belge Tipi:

Makale

Yayın Tarihi:

6/2019

Belge Dili:

İngilizce

Document ID (Org No.):

2000891029

Sıklık:

İki Yıllık

eISSN:

2147-5598

pISSN:

2147-5962