Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 87–108
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ISSUES OF ACCOUNTING INFORMATION DISCLOSURES FOR ECOSYSTEM SERVICES (IFRS-S1 INTERPRETATIONS)

Iluta Arbidane*, Nonna Khachatryan, Narine Martirosyan

Received: 2025-05-15 · Published: 2023-10-23

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
ISSUES OF ACCOUNTING INFORMATION DISCLOSURES FOR ECOSYSTEM SERVICES (IFRS-S1 INTERPRETATIONS)
Authors
Iluta Arbidane, Nonna Khachatryan, Narine Martirosyan
Source journal
Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
Published
2023-10-23
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.2.12-87

Abstract

Measuring and reporting the results of ecosystem services is currently challenging accounting. On the one hand, the business activity takes advantage of ecosystem services, creating entrepreneurial benefits, on the other hand, business tries to restore the damage to ecosystems and ensure sustainable development, that need accountability for their results. The article interprets the core provisions of the IFRS-S1 standard in the framework of ecosystem services, presenting the priorities of sustainable development information disclosures. In particular, emphasis is positioned on information disclosures of ecosystem services in the financial reports published by organizations in the short-term, medium-term and long-term.
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