التفاصيل البيبلوغرافية
| العنوان: |
CONCEPTUAL FRAMEWORK OF NATURAL CAPITAL MAINTENANCE. |
| المؤلفون: |
Ildarovna, Khamidullina Guzel, Alexandrovich, Aletkin Pavel, Ivanovna, Kulikova Lidiya |
| المصدر: |
Procedia-Environmental Science, Engineering & Management; 2020, Vol. 7 Issue 3, p457-468, 12p |
| مصطلحات موضوعية: |
NATURAL capital, ENVIRONMENTAL degradation, SUSTAINABLE development, INTERNATIONAL Financial Reporting Standards, FINANCE capitalism |
| مستخلص: |
Concern for environmental degradation has led to the suggestion that natural capital maintenance is a necessary but insufficient condition for a sustainable society. Natural capital tends to be discussed in an all-inclusive sense without explicitly recognizing the attributes that make it so important. The article comprises a set of theoretical statements regarding conceptual framework of natural capital maintenance. The comparison of concept of financial capital maintenance and the concept of natural capital maintenance allowed to determine the impact on the financial statements prepared based on International Financial Reporting standards. The disclosure of the mechanism for the return of advanced capital and profit by converting the capital equation was established. As a result, the parameters of financial statements compiled using the physical concept of capital proposed. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
