Better Accounting for Corporate Shareholding and Environmental Protection
European Company Law, Volume 11 (2014) / Issue 2
5 Pages Posted: 27 Jul 2014
Date Written: July 25, 2014
This article purports to better represent and control the relationship between shareholding and the business firm, by balancing shareholding rights and obligations with other stakeholders' interests and the general interest. On this basis, EU accounting for environmental liability provisioning is improved through capitalization and securitization of nominal estimates of future expenditure to cover environmental future costs which are voluntary or compulsory incurred.
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