ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) st...

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Autor principal:	O. V. Zhukova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	accounting statements consolidated financial statement disclosure of information environmental disasters environmental obligations environmental responsibility estimated liability fas ifrs Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/d77972e4eb2b4783a4aea57ba344ad12
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spelling	oai:doaj.org-article:d77972e4eb2b4783a4aea57ba344ad122021-12-03T07:43:34ZENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS1816-42772686-841510.26425/1816-4277-2020-11-90-95https://doaj.org/article/d77972e4eb2b4783a4aea57ba344ad122020-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2517https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to improve the Russian system of normative regulation of disclosure of information about environmental obligations in accounting (financial) statements.O. V. ZhukovaPublishing House of the State University of Managementarticleaccounting statementsconsolidated financial statementdisclosure of informationenvironmental disastersenvironmental obligationsenvironmental responsibilityestimated liabilityfasifrsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 90-95 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting statements consolidated financial statement disclosure of information environmental disasters environmental obligations environmental responsibility estimated liability fas ifrs Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting statements consolidated financial statement disclosure of information environmental disasters environmental obligations environmental responsibility estimated liability fas ifrs Sociology (General) HM401-1281 Economics as a science HB71-74 O. V. Zhukova ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
description	The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to improve the Russian system of normative regulation of disclosure of information about environmental obligations in accounting (financial) statements.
format	article
author	O. V. Zhukova
author_facet	O. V. Zhukova
author_sort	O. V. Zhukova
title	ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
title_short	ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
title_full	ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
title_fullStr	ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
title_full_unstemmed	ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
title_sort	environmental obligations of russian organizations: the paradox of information disclosure depending on applicable standards
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/d77972e4eb2b4783a4aea57ba344ad12
work_keys_str_mv	AT ovzhukova environmentalobligationsofrussianorganizationstheparadoxofinformationdisclosuredependingonapplicablestandards
_version_	1718373475963371520

ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

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