Publication:
Specific objects of accounting in organizations engaged in the disposal of municipal waste in accordence with the stages of the life cycle of the landfill

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/61
dc.creatorTrubovich, Renata
dc.date2020-02-11T09:24:49Z
dc.date2020-02-11T09:24:49Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:52:12Z
dc.date.available2023-11-13T20:52:12Z
dc.descriptionTRUBOVICH, Renata. Specific objects of accounting in organizations engaged in the disposal of municipal waste in accordence with the stages of the life cycle of the landfill. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 311-318. ISBN 978-9975-127-67-7.
dc.descriptionThe article describes the activities of organizations engaged in the disposal of communal waste and biogas extraction, which is determined by the stages of the landfill life cycle. The content and a certain sequence of business processes within each stage of the landfill of life cycle allowed to identify the specific accounting objects. Definitions of new objects in accounting as gaseous (energy) resource and assimilation resource are formulated, and the possibility to recognize them as an assets of the organization is proved. Obligations with an indefinite period of performance or value associated with the need to decommission the landfill and restore the environment, as well as contingent obligations associated with the potential ignition of the landfill, are highlighted. The presented objects of accounting contribute to the formation of an integrated accounting and analytical information base, providing management decisions in the framework of the tasks to eliminate environmental problems, consumption of natural capital and resource saving. CZU: 657.4:005.936.5 ; JEL: Q29, Q42, Q53, Q57
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/61
dc.identifier.urihttps://cris.ase.md/handle/123456789/4555
dc.languageen
dc.publisherASEM
dc.subjectlife cycle of the landfill
dc.subjectmunicipal waste
dc.subjectbiogas extraction
dc.subjecttechnogenic energy resource
dc.subjectassimilation resource
dc.subjectassimilative potential
dc.subjectenvironmental obligations (liabilities) under uncertainty
dc.titleSpecific objects of accounting in organizations engaged in the disposal of municipal waste in accordence with the stages of the life cycle of the landfill
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Trubovich_R_ conf_con_05.04.19.pdf
Size:
246.64 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate