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Природный капитал в бухгалтерском учете: сущность и особенности признания

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cris.sourceIdoai:irek.ase.md:1234567890/473
dc.creatorАфанасьева, Екатерина
dc.creatorМлечко, Виктория
dc.date2020-09-14T12:35:28Z
dc.date2020-09-14T12:35:28Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:56:54Z
dc.date.available2023-11-13T20:56:54Z
dc.descriptionАФАНАСЬЕВА, Екатерина, МЛЕЧКО, Виктория. Природный капитал в бухгалтерском учете: сущность и особенности признания. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 326-331. ISBN 978-9975-75-895-6.
dc.descriptioncomplex concepts. The article presents the economic, ecological and social functions of natural capital, which reflect the importance of researching natural capital as a category of accounting. The approaches to the economic essence of the concept of "natural capital" from the standpoint of natural resources and natural potential have been studied. The interconnection of the categories "natural potential - natural resources - natural capital" is given. Based on the essential characteristics of natural resources as accounting objects, the author's definition of natural capital for accounting purposes is presented. JEL: Q50
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/473
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/473
dc.identifier.urihttps://cris.ase.md/handle/123456789/5238
dc.languageother
dc.publisherASEM
dc.subjectnatural capital
dc.subjectnatural resources
dc.subjectnatural potential
dc.subjectassets
dc.subjecteconomic benefits
dc.subjectsocial significance
dc.subjecteconomic significance
dc.subjectecological significance
dc.titleПриродный капитал в бухгалтерском учете: сущность и особенности признания
dc.typeArticle
dspace.entity.typePublication
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