|
|
|
Welcome to this course (scheduled
eClass ) that you will be able to attend at distance,
from your home or your office...
The course is the result of a joint development
by UNCTAD-DITE
and University of Geneva-CUEH/HEC,
with technical assistance by Induxia
.
Next starting and ending dates : still to be defined
|
|
Summary
Environmental
financial accounting deals with accounting for
and reporting on environmental transactions and
events that affect, or are likely to affect, the
financial position of an enterprise. One of the
challenges is to ensure that
- environmental costs and
liabilities are accounted for by following relevant
accounting standards or, in their absence, generally
accepted accounting practices, and
- the meaningful disclosure
of the environmental performance of an enterprise
is provided.
A further
challenge is to ensure that appropriate management
accounting procedures are, where necessary, developed,
and used, for instance, to cost out pollution
controls, to compare alternative materials that
can be used in manufacturing, and to investigate
recycling alternatives.
|
|
Objectives of the course |
| The objective of this course is to inform and give guidance on environmental accounting issues, and identify best practices that may be considered by national standard setters in the development of their own accounting standards, rules and regulations.
|
|
Who should attend? |
These iLearning bricks are designed for students in accounting institutions, accounting practitioners, financial analysts, standard setters
|
|
A component of the SUPPREM bundle |
 |
SUPPREM (Sustainability in Public or Private Environmental Management) is part of the Swiss Virtual Campus programs. Supported by a consortium of Swiss universities and UN offices, SUPPREM proposes a bundle of inter-disciplinary web-based on-line learning modules, called 'bricks', dealing with the implementation of sustainability in private or public environmental management |
| |
What does e-Learning mean? The 'e' stands for 'electronic' it refers to the tools that will permit you to study on line with a pedagogy adapted to the interactivity allowed by the web. The course is offered through an e-Learning management system. |
|
The SUPPREM e-Learning bricks |
|
The course is composed of 2 Brick(s):
|
 |
What does a 'brick' represent? To exploit the fine grain modularity permitted by the web based training system, the content of SUPPREM is organized in small units of 0.5 to 2 credit (either in the US or EU higher education system). These bricks can ultimately be used to compose full credit courses, through a combination of interelated topics. |
|
For more info ... |
|
The Pedagogy link brings you
to a presentation of the didactics implemented in this
e-Learning course |
 |
|
Technical requirements
indicates the minimal equipment needed to attend comfortably
this e-Learning course
|
 |
| Print the manual triggers the download of a pdf
version of the UNCTAD Workshop Manual which contains
the most of the course material (150 pages, 273
kb). This manual will also be provided in a different
layout with each brick
|
|
| |
|
|
|
|
| |
|
|
|
