Similarities and differences between environmental accounting and traditional accounting

The similarity between environmental accounting and traditional accounting lies in that they both belong to the accounting category. In addition, accounting subject, going concern and accounting stage are the basic assumptions of environmental accounting and traditional accounting.

Second, differences.

1, measurement difficulty

Environmental accounting is more difficult to measure than traditional accounting, because it involves the value of many environmental resources and is difficult to measure.

2. Different purposes

Environmental accounting is used to provide accurate green information for relevant prospective users and help users make decisions. It includes environmental expenditure and environmental disclosure of enterprises. The main purpose of traditional accounting is to provide accounting information related to the financial status, operating results and cash flow of enterprises, and to reflect the performance of entrusted responsibilities.

3. Different themes and principles

Although the elements of environmental accounting are divided into six categories like traditional accounting, they are different in accounting subjects. There are many subjects of environmental accounting, such as environmental assets and environmental liabilities. In addition, one of the accounting principles of traditional accounting is monetary measurement, but environmental accounting does not necessarily adopt monetary measurement.

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