Today, the issue of preserving the environment and the way the accounting is applied to it is very important. Gaining more income and tolerating the environmental expenses and removing the present limitations are among the factors that have to be considered in the evaluation of the specific performances in preserving the environment and its accounting. In this descriptive paper, with library data collection, first, we make an attempt to give modern definitions of the economic accounting and its applications and objectives and take a look at its history. Then, we investigate the issue of carbon economic accounting for the environment and we raise the question whether the environmental innovations such as carbon economic accounting are a good substitution for the financial calculations based on profits and losses. Altogether, economic insights about the calculation show that these innovations do not provide practical rational and reliable guidelines.
کلید واژگان :Profits and Losses, Accounting, Economic, Carbon
ارزش ریالی : 600000 ریال
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