Rekeningkimde vir natuurlike hulpbronne en die FASB se konseptuele raamwerk

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Accounting for natural resources involves a major departure from conventional accounting. This paper makes the case for the development of an appropriate framework tor the presentation of information about natural resources. The limited nature ol such disclosures in extant financial reports is examined. The FASB conceptual framework is found to be too firmly grounded in conventional historic cost accounting to be of assistance and the paper concludes that environmental reporting requires a broader reflection of reality.

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Notes on contributors

Q Vorster

Quintus Vorster is Professor in Rekeningkunde en Hoof: Departement Rekeningkunde, Universiteit van Pretoria

D S Lubbe

Dave Lubbe is Professor in Ouditkunde en Hoof: Gencor Navorsingseenheid, Universiteit van die OVS