PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE

The article discusses the role of accounting information, the basic organizational and functional issues accounting and valuation of environmental damage with the implementation of the principle of payment for the exploitation of the natural wealth of the country and implementation of the principles...

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Autor principal:	T. Rogulenko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	environmental damage environmentally certified environmental management information support of environmental management projects accounting and valuation of environmental damage Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/f7ecd1204e484a008bd9ece5ce13de63
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id	oai:doaj.org-article:f7ecd1204e484a008bd9ece5ce13de63
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spelling	oai:doaj.org-article:f7ecd1204e484a008bd9ece5ce13de632021-12-03T07:43:19ZPROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE1816-42772686-8415https://doaj.org/article/f7ecd1204e484a008bd9ece5ce13de632016-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/421https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article discusses the role of accounting information, the basic organizational and functional issues accounting and valuation of environmental damage with the implementation of the principle of payment for the exploitation of the natural wealth of the country and implementation of the principles of ecologically certified environmental management. Analyzes the provisions of the draft Environmental code, the adoption of which will be the panacea for all problems in the field of ecology. Author concludes that the existing system of information support of environmental management projects neither the quality nor the amount and detail of the indicators does not meet the requirements of specialists of state bodies of management and corporate management. Suggestions are given on how relatively accurate identification of costs, expenses, income, assets, liabilities in the total array of economic life facts recorded in the accounting system, the development of the practice of formation of accounting policies used and the optimization methods of analytical accounts for the accounting and valuation of environmental damage in accordance with the needs of the business management system.T. RogulenkoPublishing House of the State University of Managementarticleenvironmental damageenvironmentally certified environmental managementinformation support of environmental management projectsaccounting and valuation of environmental damageSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 10, Pp 105-109 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	environmental damage environmentally certified environmental management information support of environmental management projects accounting and valuation of environmental damage Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	environmental damage environmentally certified environmental management information support of environmental management projects accounting and valuation of environmental damage Sociology (General) HM401-1281 Economics as a science HB71-74 T. Rogulenko PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
description	The article discusses the role of accounting information, the basic organizational and functional issues accounting and valuation of environmental damage with the implementation of the principle of payment for the exploitation of the natural wealth of the country and implementation of the principles of ecologically certified environmental management. Analyzes the provisions of the draft Environmental code, the adoption of which will be the panacea for all problems in the field of ecology. Author concludes that the existing system of information support of environmental management projects neither the quality nor the amount and detail of the indicators does not meet the requirements of specialists of state bodies of management and corporate management. Suggestions are given on how relatively accurate identification of costs, expenses, income, assets, liabilities in the total array of economic life facts recorded in the accounting system, the development of the practice of formation of accounting policies used and the optimization methods of analytical accounts for the accounting and valuation of environmental damage in accordance with the needs of the business management system.
format	article
author	T. Rogulenko
author_facet	T. Rogulenko
author_sort	T. Rogulenko
title	PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_short	PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_full	PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_fullStr	PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_full_unstemmed	PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_sort	problem issues of accounting and valuation of environmental damage
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/f7ecd1204e484a008bd9ece5ce13de63
work_keys_str_mv	AT trogulenko problemissuesofaccountingandvaluationofenvironmentaldamage
_version_	1718373788769320960

PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE

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