THE WAYS OF IMPROVING THE ORGANIZATION AND KEEPING RECORDS OF ECOLOGICAL COSTS ACCOUNTING AND DISPLAYING INFORMATION ABOUT ECOLOGICAL COSTS IN FIRM’S REPORTING
Journal Title: Інтелект ХХІ - Year 2018, Vol 3, Issue
Abstract
In this work there have been considered disadvantages of the organization and keeping records of ecological costs accounting and proposed the ways of improving the organization and keeping records of ecological costs accounting and displaying information about ecological costs in firm’s reporting according to the sustainable development. In this article There have been proposed the ways of improving the organization and keeping records of ecological costs by supplementing to normative acts and the chart of accounts with information on environmental costs, supplementing the accounting policies of enterprises with a number of issues related to environmental costs: creation of classification of environmental costs, specialized documents, the main types of operations for the movement of environmental costs, appointment of responsible persons. Also it is proposed the implementation of the tax reform in the part of the environmental tax, application of nonfinancial reporting for accurate display of information on environmental costs of enterprises.
Authors and Affiliations
M. Sovyk
Keywords
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- EP ID EP576413
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