Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors

Autor:	Brad Potter, Kevin M. Stevenson, Warren McGregor, Naomi S. Soderstrom
Rok vydání:	2021
Předmět:	Finance business.industry Corporate governance Accounting Private sector medicine.disease_cause Asbestos Business economics Not for profit Materiality (law) Sustainability reporting medicine Business health care economics and organizations
Zdroj:	Australian Accounting Review. 31:307-320
ISSN:	1835-2561 1035-6908
Popis:	We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We argue that entities in both public and private sectors are failing to recognise or appropriately measure liabilities related to asbestos and that the implications of asbestos for assets and expenses in financial statements are rarely reported. While we focus on recognition and measurement implications for Australian entities, we also examine relevant requirements in other jurisdictions and for sustainability reporting.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::3f32dcc15b8fd6519c7b264547546f9b https://doi.org/10.1111/auar.12350 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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