Rachunkowość finansowa a ekologia
Financial accounting and ecology

Summary/Abstract: Accounting is a science that identifies the economic events, makes their measurements and presents the economic effects of business entity activities. The current legal standards do not require companies to disclose in their financial statements any information about activities related to environmental protection. The article concentrates on an incomplete economic picture of the entity with reference to the existing information gap related to environmental activities and the need to adjust environmental legislation along with the balance sheet law.

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