Publication: Expenses for Environmental Protection: Current Trends in the Development of Acciunting
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
MASKO, Ludmila. Expenses for Environmental Protection: Current Trends in the Development of Acciunting. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 308-310. ISBN 978-9975-155-25-0.
A study of modern trends in the development of accounting for environmental protection costs has been carried out. The views of the authors on the problematic aspects of their reflection on the accounts of accounting are considered. The conclusion is substantiated that information on the costs of environmental protection should be structured by analytical accounting, reflected in a separate synthetic accounting and presented in reporting in order to familiarize users with the level of the organization's environmental culture, its rational use of natural resources. CZU: 657.
A study of modern trends in the development of accounting for environmental protection costs has been carried out. The views of the authors on the problematic aspects of their reflection on the accounts of accounting are considered. The conclusion is substantiated that information on the costs of environmental protection should be structured by analytical accounting, reflected in a separate synthetic accounting and presented in reporting in order to familiarize users with the level of the organization's environmental culture, its rational use of natural resources. CZU: 657.
Keywords
accounting, green economy, costs, environmental assets, accounting (financial) statements