متطلبات تطبيق المحاسبة البيِيْية في المؤسسات الصناعية

Abstract

The study aims to explore the requirements for implementing environmental accounting in industrial enterprises, as well as the key environmental costs, methods of measurement, and disclosure in financial statements. To achieve the study's objectives, a descriptive approach was adopted, and an applied study was conducted on the Nefatal Marketing Branch in Biskra. The study yielded several results, including:  There are several requirements that must be met for the implementation of environmental accounting, including the establishment of environmental accounting system rules and the development of standards for environmental accounting estimation  There is a significant gap between the current applied accounting system in the institution and the requirements of international accounting standards, manifested in deficiencies in disclosure in financial reports and some gaps in the preparation of those reports.  The studied institution does not present and disclose environmental costs in detail in its financial statements.  Nefatal includes its environmental costs within the fees declared for tax purposes.