Accounting problems of waste and by-products

  • Mateo A. Puigvert-Romia Investigador en formación del Programa de Doctorado en Derecho y Economía de la Escuela Internacional de Doctorando/CEINDO
  • Ramón M. Soldevila-De Monteys Universitat Abat Oliba CEU
  • Vanesa Berlanga-Silvente Universitat Abat Oliba CEU
DOI: https://doi.org/10.5209/obmd.85270
Keywords: Accounting, costs, by-products, waste, environmental costs, circular economy

Abstract

The analysis carried out presents the current perspective on the treatment that accounting legislation offers to waste, by-products and environmental issues. It aims to make the legislator, the academic world and accounting professionals aware of its importance, opening the debate on what would be the best way to implement it. It is intended to analyze the accounting treatment that National, International, and comparative legislation give to these materials. The methodology used is qualitative, reviewing documentary sources, by reviewing accounting legislation. The results obtained confirm the poor accounting treatment that the legislation gives to waste and by-products.

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Published
2022-12-20
How to Cite
Puigvert-Romia M. A., Soldevila-De Monteys R. M. y Berlanga-Silvente V. (2022). Accounting problems of waste and by-products. Observatorio Medioambiental, 25, 43-64. https://doi.org/10.5209/obmd.85270
Issue
Vol. 25 (2022)
Section
Concepto y método

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