Perfection of organization of account of ecological expenses

Аннотация

In the theory and practice of cost accounting for the environment (environmental costs) there are a
number of controversial issues associated with their classification, identification of hidden costs and their
distribution between types of products, etc. As practice shows, organizations can’t always mainstream
media environmental costs to determine the share of individual products (works, services) in the emissions
of the organization and other kinds of environmental pollution. As practice shows, the absence
of specific accounting standard for the costs of environmental protection measures, does not preclude
reporting in this area. In addition, the standards of any country refers to the possibility of submission
of additional information together with the financial statements. The report on environmental activities
it is advisable to make and present in those sectors in which the protection of the environment can be
assessed as substantial. The formation of reliable, accurate and timely information about the costs of environmental
protection measures enterprises need to take decisions about the introduction of synthetic
accounts and subaccounts.