The most comprehensive Financial Accounting Encyclopedia ever published.

· Costa Rica undertook a forest depletion exercise similar to that of Indonesia; the work was carried out by the Costa Rican Centro Cientifico Tropical and the Washington-based World Resources Institute. Since then the Central Bank has taken a cautious attitude towards institutionalizing the work, agreeing to include data in the accounts if another institution took responsibility for developing them and doing the subjective valuation work required. At a 1996 workshop the consensus was that future work will place its primary emphasis on building accounts to support sectoral policy-making, rather than on calculating a "green GDP." · The Philippines Environmental and Natural Resource Accounting Project (ENRAP) has been working.

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