ABSTRACT

This paper identifies the issues that need to be considered in the development of a suitable financial reporting framework for natural resources, starting from existing guidance at local, national and international level (for example GRAP, IPSAS, IFRS), given the paucity of research to date where natural resource reporting is concerned. The author explains which natural resources need to be reflected in financial statements (in terms of recognition and disclosure) and discusses valuation issues. This paper highlights that the lack of financial accounting standards for natural resources might indirectly contribute to their depletion and considers, inter alia, their impact on social and inter-generational equity.

IMPACT

This paper highlights the lack of a financial reporting framework for the measurement and presentation of natural resources, which would contribute to better management of their sustainability. Academics and practitioners have been focusing on the extent to which natural resources should appear as assets in financial statements and whether the value of natural resources can be measured reliably. The author discusses different perspectives, including the potential impact on natural resources of their depletion, catastrophic natural events and the negative externalities of economic activities on the environment and society.

摘要

鉴于缺乏针对性的研究，本文从地方，国家和国际层面的现有指南（例如GRAP，IPSAS，IFRS）出发，确定了开发适当的自然资源财务报告框​​架时需要考虑的问题。有关自然资源报告的日期。作者解释了哪些自然资源需要在财务报表中反映（就确认和披露而言），并讨论了估值问题。本文着重指出，缺乏针对自然资源的财务会计标准可能会间接地导致其枯竭，并特别考虑了其对社会和世代平等的影响。

影响

本文着重指出，缺乏用于衡量和列报自然资源的财务报告框​​架，这将有助于更好地管理其可持续性。学术界和从业人员一直在关注自然资源在财务报表中应显示为资产的程度以及自然资源的价值是否可以可靠地计量。作者讨论了不同的观点，包括其枯竭对自然资源的潜在影响，灾难性自然事件以及经济活动对环境和社会的负面外部影响。