GUSE, Gina Raluca; AVRAM, Viorel; CALU, Adriana; CALU, … - In: Internal Auditing and Risk Management 4 (2010) 20, pp. 71-71
categories are: natural assets, neutral assets and polluting assets. Given that natural assets can not be object to reliable …). Balance sheet assets, reclassified as neutral assets and polluting assets will be restated based on an environmental factor …
