Back to overview

RESOLUCIÓN de 25 de marzo de 2002, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueban normas para el reconocimiento, valoración e información de los aspectos medioambientalesenlascuentas anuales

RESOLUTION of March 25, 2002, of the Institute of Accounting and Auditing of Accounts, which approves standards for the recognition, valuation and information of environmental aspects in the annual accounts

}

Summary

This regulation develops the aspects related to environmental accounting, incorporated in Royal Decree 437/1998. It has the objective to help companies to recognize, value and collect information on environmental issues in their annual accounts. It includes information about environmental responsibilities, company's environmental costs; environmental assets; environmental provisions and contingencies; and long-term obligations for environmental repair. It also includes the information that must be reported in the annual accounts and the location where environmental information could be reported.

Reporting Exchange
Issuer

Spain

Year

2002

Region

Europe

Issuer (type)

Institute of Auditing and Accounting (ICAC) (Government)

Instrument type

Resolution

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Very High 1.28%
    • Low 0.03%
    • E focus: conservation, environment, environmental management, pollution, restoration, soil, waste, water, biodiversity
    • S focus: compensation
    • G focus: audit
    • Administrative services, Finance, Management, Manufacturing, Professional services