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    • 04) Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi
    • Cilt 08, Sayı 1 (2019)
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    • 04) Bitlis Eren Üniversitesi Sosyal Bilimler Dergisi
    • Cilt 08, Sayı 1 (2019)
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    Evaluation of Environmental Accounting in Terms of Turkish Accounting Standards (TAS)

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    Date
    2019
    Author
    TEMELLİ, Fatma
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    Abstract
    As a result of economic, social, and technologic developments, issues such as rapid population growth, urbanization, industrialization, excessive pollution related to air, water, earth, and noise 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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    http://dspace.beu.edu.tr:8080/xmlui/handle/123456789/15086
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    • Cilt 08, Sayı 1 (2019) [20]





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