IDEAS home Printed from https://ideas.repec.org/a/dug/actaec/y2012i5p157-165.html
   My bibliography  Save this article

Faire Value - Perspective of Chance in Environmental Accounting

Author

Listed:
  • Ionica Oncioiu

    (Dimitrie Cantemir Christian University, Romania)

Abstract

In the stage there are some important problems concerning the environment which have stimulated the initiative of others regarding the necessity of doing something to remediate them. So, the specialists have to come to the solution to increase the quality of the people’s lives and find some strategies which offer the possibility to protect the resources of the natural environment in the process of social and economic development (a sustainable development). This concept has signaled people’s concerns about the effort to incorporate environmental benefits and costs into making economic decisions. Regarding the reflection of the green or environmental accounting is still very difficult to do because that can be used in different context and with different meanings (national, financial and managerial accounting). In this paper we intend to present how the ecological accounting can be reflected at the fair value in the annual financial statements and what will the business’s environmental impact to the sustainable development be.

Suggested Citation

  • Ionica Oncioiu, 2012. "Faire Value - Perspective of Chance in Environmental Accounting," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 157-165, October.
    • Handle: RePEc:dug:actaec:y:2012:i:5:p:157-165
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1450/1327
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Laux, Christian & Leuz, Christian, 2009. "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 826-834, August.
    2. Patricia McConnell, 2010. "Response to ‘Fair value accounting, financial economics and the transformation of reliability’," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 211-213.
    3. Ion Gr. Ionescu, 2010. "The dynamics in the international commercial changes in globalization terms-Comparison situation," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 11(1), pages 153-162, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    2. Cheryl S. McWatters, 2018. "Coincidences, contingencies, multiplicities and patterns," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 145-148, September.
    3. Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti, 2021. "Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1918-1939, October.
    4. Webinger, Mariah & Comer, Matt & Bloom, Robert, 2013. "The effect of additional guidance on fair value measurement and disclosure in illiquid or inactive markets," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 220-229.
    5. Boon, L.N. & Brière, M. & Rigot, S., 2018. "Regulation and pension fund risk-taking," Journal of International Money and Finance, Elsevier, vol. 84(C), pages 23-41.
    6. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
    7. Steve Fortin & Ahmad Hammami & Michel Magnan, 2021. "Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 220-250, June.
    8. Michiel Bijlsma & Wim Suyker, 2008. "The credit crisis and the Dutch economy... in eight frequently asked questions," CPB Memorandum 210.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    9. A. Rashad Abdel‐Khalik, 2010. "Fair Value Accounting and Stewardship," Accounting Perspectives, John Wiley & Sons, vol. 9(4), pages 253-269, December.
    10. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
    11. Ionica ONICIOIU, 2013. "Roadmap for Convergence Regarding the Fair Value Concept," EuroEconomica, Danubius University of Galati, issue 2(32), pages 135-140, September.
    12. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    13. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    14. Dominique Dufour & Gregory Heem, 2013. "Les pratiques bancaires en matière de valorisation des instruments financiers en IFRS," Post-Print hal-00999675, HAL.
    15. Ghafele, Roya, 2010. "Accounting for intellectual property?," MPRA Paper 37360, University Library of Munich, Germany.
    16. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).
    17. Aziz el Barnoussi & Bryan Howieson & Ferdy van Beest, 2020. "Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?!," Australian Accounting Review, CPA Australia, vol. 30(3), pages 178-192, September.
    18. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
    19. Nielsen, Christian & Roslender, Robin, 2015. "Enhancing financial reporting: The contribution of business models," The British Accounting Review, Elsevier, vol. 47(3), pages 262-274.
    20. Adhikari, Ajay & Bansal, Manish & Kumar, Ashish, 2021. "IFRS convergence and accounting quality: India a case study," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2012:i:5:p:157-165. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniela Robu (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.