TVM Principles of Management
ENHANCED ACCOUNTANCY
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Open L020-BR-BRIEFS
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SiteNav L0700-SN-07-TVM-MANAGEMENT
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Open L07-07-TVM-MANAGEMENT
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ENHANCED ACCOUNTANCY INCORPORATING EXTERNALITIES
Enhanced accounts combines conventional financial accounts with the impact that economic activities of the entity are having not only on the economic capital of the entity but also on social capital and environmental capital outside the entity.
All of this is done from the perspective of the reporting entity, and reflects the impacts that the entity is having on the 'so-called' externalities.
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