الفهرس 
الإطار العام للدراسة والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Due to the depletion of natural resources and deterioration of environmental conditions, a modern accounting philosophy appeared in business facilities with its multiple activities in order to take into account the environmental dimension. It emphasizes that the work of these facilities will follow the accounting controls which commit businesses to disclose environmental costs, wither the published or extra financial reports and statements so as to compensate the defect of these statements as it lacks environmental information, to enable users of financial statements and the beneficiaries of making the right decisions. The more there is accurate and clear information contained in the financial statements, the more accurate the decisions made. There is only one way to achieve that, by measuring and disclosing environmental costs and liabilities.
Thus, this study aims to verify the possibility of measuring and disclosing environmental costs and liabilities, through surveying a plant for Woolen Industries. To achieve this, the study is divided into five main chapters, as follows:
In chapter one, the researcher handles ”the general framework of the study and previous studies”, introduction of the study, problem of the study, hypotheses of the study, importance of the study, objective of the study, methodology of the study, limits of the study, plan of the study, and previous studies.
In chapter two, the researcher handles ”environmental costs - the concept - types- measurement - disclosure”, in three sections:
Section one introduces: concept of environmental costs and its importance and types. Section two introduces: accounting measurement of environmental costs, while section three introduces: accounting disclosure for environmental costs.
In chapter three, the researcher handles ”problems of measurement and disclosure of environmental liabilities” in three sections:
Section one introduces: problems of measurement of environmental liabilities. Section two introduces: the problems of disclosure of environmental liabilities, while section three introduces: environmental measurement and disclosure ”prospects for development”.
In chapter two, the researcher handles ”field study and statistical analysis” through three sections:
Section one introduces: a summary about the nature of a plant for Woolen Industries ”Bani Walid.” Section two introduces: basics of the field study. Section three introduces: analysis and testing of the study hypotheses.
Chapter five presents the results, recommendations, references and appendices.