REFLECTION OF THE ENVIRONMENTAL ASPECTS ONTO ECONOMIC AND FINANCIAL INDICATORS WITHIN RESPONSIBLE COMPANIES.

The objective of this Standard is to describe the accounting treatment for tangible assets. The main problem for the accounting of tangible assets it is identifying the moment of recognition of such assets, of the carrying amount and associated amortization. The paper discusses the possibilities of respecting these requirements and the implications for the practice and theory of accounting. [ABSTRACT FROM AUTHOR]