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Master Thesis

Environmental provision under IAS 37: a review of the research literature

Abstract : The remainder of the paper is organized as follow. Chapter 1 presents a brief description of the mechanism in accounting for environmental provision. Chapter 2 provides the discussion and the finding on IAS 37 Provisions, Contingent Liabilities, and Contingent Assets. Chapter 3 presents the findings from prior studies on environmental accounting research. Chapter 4 provides a description of the empirical works and the methodology from prior research on environmental provision and environmental disclosure. Chapter 5 presents extra-financial information and decommissioning cost. Chapter 6 explores the annual reports on the provisions of different companies. Chapter 7 presents the research questions which we aim to investigate in the future. Chapter 8 and Chapter 9 explain the sample selection and the methodology that we will employ in future research.
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Master Thesis
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Submitted on : Thursday, November 14, 2019 - 10:16:57 AM
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  • HAL Id : dumas-02362898, version 1


Phuong Tram-Anh Le. Environmental provision under IAS 37: a review of the research literature. Business administration. 2019. ⟨dumas-02362898⟩



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