RT Article
T1 Rekeningkunde vir die omgewing1
JF Koers
VO 58
IS 3
SP 311
OP 320
A1 Vorster, Q.
A1 Heyns, M.
A2 Heyns, M.
LA Undetermined
YR 1993
UL https://ixtheo.de/Record/1936634252
AB One of the main purposes of financial reporting is to provide a mechanism hy which management can report matters concerning custodianship of resources entrusted to them hy the stakeholders. One of these categories of stakeholders is the general public, which currently requires more information about the way the entity has discharged itself of its responsibility towards the ecology. However, the traditional financial accounting model is unable to account fo r ecologial assets and ecological capital. Several rather pragmatic suggestions have been made by researchers as to how to account fo r these aspects. One of these suggestions is quoted in this article, followed by a possible alternative by which ecological assets and ecological capital are introduced into the primary financial statements.
DO 10.4102/koers.v58i3.709