THE IMPACT OF THE OBJECTIVELY MEASUREMENT OF THE ENVIRONMENTAL INFORMATION IN THE FINANCIAL REPORTS AND ITS REFLACTION ON THE VALUE OF THE FACILTY

Document Type : Review Article

Authors

1 incompany of oil Kwait

2 Faculty of Commerce, Ain Shams University

3 Faculty of Commerce, Kwait University

Abstract

The international community has interests in issue the international agreements about human rights including the protection of environment from the damages of pollution.
The pressure has been increased by the Go green firms demanding removing all the reasons that cause pollution specially the operational process.
In order that the accountants interests in the information of protection enviroenmetnt in appropriate and ebjectively way to reach the optimum accounting system able to measure the range of obligations of the facility .
Also measure its ability in delivering the appropriate environmental data to the other parteners to take the right decisions about enhancing the environmental performance
This research aim to:
1-   Determine the difficulties and obstacles they face for objectively measure the environmental information in the financial statements.
2-   Determine the the problems which face the environmental information in the financial statements.
3-   Declaire the impacts of measuring the environmental information in the financial statements.
4-   Declaire the reflection of objectively measure the environmental information in the financial statements.
 

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