Where the accounting concepts differ from environment statistics concepts, supplementary tables for data collection should be developed.

E. Harmonization of data collection activities with environmental economic accounting concepts and definitions

While sharing many common principles with business accounting, national accounts are based on economic concepts.

It represents a major step forward in the harmonization of concepts and methods in environmental economic accounting.

A number of attempts have been made to define intangible assets Prior to 2005 the Australian Accounting Standards Board issued the Statement of Accounting Concepts number 4 (SAC 4).

Methodological advances and experience in implementation suggest the need to bring environment statistics closer to the concepts, definitions and classifications of environmental economic accounting.

The Committee would establish a programme of work that identifies differences and similarities between the environment statistics questionnaires and the accounting tables and devise a strategy to bring data collection into line with accounting concepts and definitions.

(e) Work towards the harmonization of data collection activities of environment and related statistics with concepts and definitions of environmental economic accounting, including the assurance of data quality.

Accounting

Concepts and methodology

A. Changing concepts

Accounting convention

Environmental accounting

Accounting period

Reset Accounting

Enable accounting

Volume accounting

No Accounting

They are relational concepts.

Abstract concepts made concrete.

Japan s Accounting Problem

Accounting for Gaza

Scandinavia s Accounting Trick

E. Accounting standards

(d) Fund accounting.

Accrual basis accounting

Initiative Imprest accounting

(g) Environmental accounting

(g) Environmental accounting

(b) Accounting basis

(d) Cost accounting

(b) Fund accounting

Personal Accounting Tool

Reset volume accounting

Basis of accounting

2. Accounting standards

African Accounting Council

Financial accounting arrangements

Botswana Accounting 1

Canada Accounting 2

Lesotho Accounting 2

Swaziland Accounting 1

Uganda Accounting 1

Zambia Accounting 1

(c) Fund accounting.