We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We argue that entities in both public and private sectors are failing to recognise or appropriately measure liabilities related to asbestos and that the implications of asbestos for assets and expenses in financial statements are rarely reported. While we focus on recognition and measurement implications for Australian entities, we also examine relevant requirements in other jurisdictions and for sustainability reporting.

中文翻译：

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石棉污染：公共、私营和非营利部门的治理和财务报告问题

我们探讨石棉对不同实体的负债、资产和费用的计量和报告的影响。我们认为，公共和私营部门的实体都未能确认或适当衡量与石棉相关的负债，并且很少在财务报表中报告石棉对资产和费用的影响。虽然我们专注于对澳大利亚实体的认可和衡量影响，但我们还研究了其他司法管辖区和可持续发展报告的相关要求。