ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) st...

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Bibliographic Details
Main Author: O. V. Zhukova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2020-12-01
Series:Вестник университета
Subjects:
accounting statements
consolidated financial statement
disclosure of information
environmental disasters
environmental obligations
environmental responsibility
estimated liability
fas
ifrs
Online Access:https://vestnik.guu.ru/jour/article/view/2517

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