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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Main Author: T. Rogulenko
Format: Article
Language:English
Published: Publishing House of the State University of Management 2016-10-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/421
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author T. Rogulenko
author_facet T. Rogulenko
author_sort T. Rogulenko
collection DOAJ
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.
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institution Kabale University
issn 1816-4277
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publisher Publishing House of the State University of Management
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series Вестник университета
spelling doaj-art-f7ecd1204e484a008bd9ece5ce13de632025-02-04T08:27:47ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-10-01010105109421PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGET. Rogulenko0ФГБОУ ВО «ГУУ»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.https://vestnik.guu.ru/jour/article/view/421environmental damageenvironmentally certified environmental managementinformation support of environmental management projectsaccounting and valuation of environmental damage
spellingShingle T. Rogulenko
PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
Вестник университета
environmental damage
environmentally certified environmental management
information support of environmental management projects
accounting and valuation of environmental damage
title 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_short PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
title_sort problem issues of accounting and valuation of environmental damage
topic environmental damage
environmentally certified environmental management
information support of environmental management projects
accounting and valuation of environmental damage
url https://vestnik.guu.ru/jour/article/view/421
work_keys_str_mv AT trogulenko problemissuesofaccountingandvaluationofenvironmentaldamage