Environmental accounting

Items for discussion and decision environmental accounting

C. Implementation of SEEA

(b) Recognized the potential of the Committee in mainstreaming environmental accounting

E. Harmonization of data collection activities with environmental economic accounting concepts and definitions

(f) Stressed the importance of promoting environmental accounting in the users' community and taking on board users' needs

Its overall objectives are (a) to mainstream environmental economic accounting and related statistics (b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard and (c) to advance the implementation of the SEEA in countries.

Where the accounting concepts differ from environment statistics concepts, supplementary tables for data collection should be developed.

(d) Advance the implementation of SEEA in developed and developing countries

At its preliminary meeting, the Committee agreed on its overall objectives, namely (a) to mainstream environmental economic accounting and related statistics (b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard 1 and (c) to advance the implementation of SEEA at the global level.

It represents a major step forward in the harmonization of concepts and methods in environmental economic accounting.

Harmonizing environment statistics and environmental economic accounting concepts, definitions and classifications would introduce statistical checks and balances in the data and produce consistent data systems from individual sets of environment statistics across time and countries.

Methodological advances and experience in implementation suggest the need to bring environment statistics closer to the concepts, definitions and classifications of environmental economic accounting.

(g) Recognized the need for assisting countries in the implementation of environmental economic accounting through the development of detailed compilation manuals and coordinated technical assistance programmes

The Committee has an umbrella function in providing overall vision, coordination, prioritization and direction in the field of environmental economic accounting and related statistics.

These topics pertained to environmental accounting, the ISAR Model Curriculum and the accounting and financial reporting needs of small and medium sized enterprises.

The Committee should foster coordination, integration and complementarity of programmes in environmental economic accounting and related statistics among international agencies and countries.

The Committee would develop a joint work programme with the Intersecretariat Working Group on Environment Statistics and the Intersecretariat Working Group on Energy Statistics to further the harmonization of data collection activities with environmental accounting concept and definitions.

(a) Ensure coordination, integration and complementarity among programmes in environmental economic accounting and related statistics among international organizations and countries

(e) Work towards the harmonization of data collection activities of environment and related statistics with concepts and definitions of environmental economic accounting, including the assurance of data quality.

Leadership, a single focal point and a coordinated vision among international agencies active in the field of environment are considered necessary to raise the profile of environmental economic accounting and related statistics.

The Committee will ensure that existing or new groups working in environmental accounting and related statistics will work in a complementary fashion with the Committee.

E. Accounting standards

As a method, the subject is termed national accounting or, more generally, social accounting.

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

The Committee will bring to the attention of the United Nations Statistics Division and the Statistical Commission any new developments that impact the compilation of environmental economic accounting and work on developing standards and, whenever that is not possible, best practices.

Permanence is the polar opposite of accountability.

Financial accounting and reporting

(d) Fund accounting.

Accrual basis accounting

The Committee would advance the implementation of SEEA 2003 in countries, starting from a set of simplified, standard tables and working towards more complex and data demanding tables.

Accounting for proceeds from the sale of property

The environmental dimension of this issue was addressed by ISAR in its agreed conclusions on Accounting and Financial Reporting for Environmental Costs and Liabilities.

Table 28B.13 Resource requirements financial accounting and reporting

Has published papers on accounting and taxation issues.

Accounting for exchange rate fluctuations

Received Master of Accountancy degree from Bowling Green State University, United States, and Bachelor of Arts (Accounting) degree from University of Dar es Salaam.

The Committee would foster exchanges of best practices in environmental economic accounting among countries with experience in the area, focusing not only on the compilation of the accounts but also on their uses in policymaking.

The UNIDO accounts are maintained on a fund accounting basis.

Georgia

Accountability provisions for monitoring and evaluating

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

SEEA 2003 has been issued as a handbook of national accounting in a white cover format and will be published by the United Nations, the European Commission, the International Monetary Fund, the Organization for Economic Cooperation and Development and the World Bank.

The strict public accountability for all those involved in torture, murder, and other forms of abuse.

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting