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The cost of clean-up: opening the black box of accounting for decommissioning liabilities 26 October 2020 Recent research funded by the Institute of Chartered Accountants of Scotland (ICAS) looks into disclosure practices on decommissioning liabilities by firms in pollution-prone sectors and point out the major implications for accounting standard setters, policy makers, preparers and auditors.
Years iterator 2018201920202021
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