UCHET RASHODOV I EKOLOGICHESKIH OBYAZATEL'STV NA PRIRODOOHRANNUYU DEYATEL'NOST'
Rubrics: BUHGALTERSKIY UCHET
Authors:
1.
Instituta prava, ekonomiki i finansov Kabardino-Balkarskogo gosudarstvennogo universiteta imeni H.M. Berbekova
2.
Instituta prava, ekonomiki i finansov Kabardino-Balkarskogo gosudarstvennogo universiteta imeni H.M. Berbekova
3.
Instituta prava, ekonomiki i finansov Kabardino-Balkarskogo gosudarstvennogo universiteta imeni H.M. Berbekova
Type:
Article
Pages:
from 13
to 13
Status:
Published
Received:
07.03.2016
Accepted:
15.03.2016
Published:
25.03.2016
Subject area:
UDK 657 (075.3)
Language:
English
Keywords:
environmental safety, operating costs, environment, environmental liabilities, efficiency, analytical accounting
Abstract (English):
The article reveals the importance of environmental actions and liabilities, classification of cost on environmental protection activities for the purpose of organization of analytical accounting. Offered in addition to figures in the accounting policies to describe the methods used for accounting expenditure on environmental protection. The costs for environmental activities is quite large, so it is necessary to establish their propriety, sufficiency, efficiency.
The article reveals the importance of environmental actions and liabilities, classification of cost on environmental protection activities for the purpose of organization of analytical accounting. Offered in addition to figures in the accounting policies to describe the methods used for accounting expenditure on environmental protection. The costs for environmental activities is quite large, so it is necessary to establish their propriety, sufficiency, efficiency.
Keywords:
environmental safety, operating costs, environment, environmental liabilities, efficiency, analytical accounting
environmental safety, operating costs, environment, environmental liabilities, efficiency, analytical accounting
The article reveals the importance of environmental actions and liabilities, classification of cost on environmental protection activities for the purpose of organization of analytical accounting. Offered in addition to figures in the accounting policies to describe the methods used for accounting expenditure on environmental protection. The costs for environmental activities is quite large, so it is necessary to establish their propriety, sufficiency, efficiency.
1. Zakon «Ob ohrane okruzhayuschey sredy» № 7-FZ ot 10.01.02
2. Postanovlenie Pravitel'stva RF «O perechne ob'ektov, podlezhaschih federal'nomu gosudarstvennomu ekologicheskomu kontrolyu» № 285 ot 31.03.2009
3. Federal'nyy zakon «Ob othodah proizvodstva i potrebleniya» № 89-FZ ot 24.06.98
4. Federal'nyy zakon «O promyshlennoy bezopasnosti opasnyh proizvodstvennyh ob'ektov» № 116-FZ ot 21.07.97
5. Konobeev Yu.V. Osnovy ekologicheskogo buhgalterskogo ucheta. Nauchno-prakticheskoe posobie. Rostov na Donu, 2000. 355 s.
