Faire Value - Perspective of Chance in Environmental Accounting
Faire Value - Perspective of Chance in Environmental Accounting

Summary/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.

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