ACCA F5考官文章 2013年12月
楼主#更多 发布于：2013-11-15 16:05
A member of thePaper F5 examining team provides students with an introduction to environmentalmanagement accounting
The new Paper F5syllabus, which is effective from June 2011 onwards, introduces the area ofenvironmental management accounting for the first time. It has, so far, beenexamined only in Paper P5 but, with its growing importance, it seemedappropriate to introduce it at an earlier level. The two requirements of thePaper F5 syllabus are as follows:
· discussthe issues businesses face in the management of environmental costs
· describethe different methods a business may use to account for its environmentalcosts.