ICAC Resolution of 25 March, 2002

Spain Current 2002

Issued by the Institute of Auditing and Accounting (ICAC), this resolution states that organizations are obliged to include environmental assets, provisions, investments and expenses in their annual financial statements.

Scope

Environmental

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type

Industry Regulators

Type of instrument

Resolution

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners