The valuation of assets and liabilities: Environmental law and the impact of the environmental agenda for business

This report assesses the extent to which financial statements are and should be reflecting environmental issues. Having identified a gap between current practice within financial statements and the pressures arising from the environmental agenda, the project explored why this gap existed, how it had arisen and what, if anything, the UK accounting profession ought to do about it.

1 January 1998
Rob Gray
Jan Bebbington
David Collison
Reza Kouhy
Bob Lyon
Colin Reid
Alex Russell
Lorna Stevenson

Free digital publication

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  • Corporate and financial reporting
  • Research

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