International Journal of Humanities and Social Science

ISSN 2220-8488 (Print), 2221-0989 (Online)

The Commitment of the Industrial Companies to Contribute to Public Disclosure on the Costs of Environmental Pollution
Dr. Badir Mohammed Alwan

Abstract
Regard to this section address the accounting measurement of environmental costs, and disclosure of accounting for environmental costs, and the role of accounting standards in the field of environmental cost accounting. The issue of environmental pollution has become one of the important trends and modern, which received considerable attention in recent years in different societies, countries and due to the increasing role played by the environment in our lives. That the overlap of many factors affecting the environment through over-exploitation and lack of commitment to the application of standards protecting the environment by industrial companies lead to environmental pollution, which affect the businesses and communities alike, which result in industrial companies the obligation to pay compensation for the pollution that happened and policies pollution prevention. The objective of this research study controls and standards for preserving the environment and the commitment of the industrial application. And the commitment of industrial companies to disclose the environmental statement and the need for environmental cost accounting to analyze the elements of the environmental costs and find out the role of advanced production methods in the presence of environmental costs. The importance of this research in the handling of one of the crucial problems facing the industrial plants in the present day, is how to reconcile the reduction rates of environmental pollution and to achieve an excellent level of environmental quality is considered the problems of environmental pollution of the most important problems of the times facing all levels of international and regional, even in the industrialized countries developed and developing countries, where environmental pollution leads to an imbalance between the elements of the environment, and thus influence the natural resources available and have enjoyed the theme of environment protection from pollution and global attention. Has been tried in this study to answer the following questions: 1. Do you applied industrial companies accounting environment in the books and records. 2. Do you deal with industrial companies accounting principles in proving the calculation of the environment and how they are displayed in the financial statements? 3. What are the problems faced by accountants when you apply the foundations and rules of the environment or pollution.

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