The case confers the present US and international accounting direction concerning the disclosure of contingent and ecological accountability, including FAS 5 and IAS 37. It then addresses the function of socially responsible investors and other variables that gave augmentation to the FASB revisiting its supervision. The case details the projected new supervision and includes views from diverse constituent group (the developers and users of financial statements) on its pros and cons.
The case conclude with an example of existing supervision in practice. It comprises Novartis' financial and other quantitative revelation concerning its responsibility from a dumpsite in Bonfol, Switzerland, and environmental responsibilities.
PUBLICATION DATE: December 18, 2008 PRODUCT #: A200-PDF-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING
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