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SM ISO690:2012 МАСЬКО, Людмила. Экологические активы: актуальные тенденции развития бухгалтерского учета. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: Cu ocazia aniversării a 65 de ani de la fondarea Facultăţii de Ştiinţe Economice, Ed. 1, 2-3 noiembrie 2018, Chisinău. Chișinău: Institutul Patrimoniului Cultural, 2018, pp. 225-229. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2018 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" 1, Chisinău, Moldova, 2-3 noiembrie 2018 | ||||||
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In the current conditions of economic activity organizations incur expenses, associated with environmental management and environmental activities, contributing to the preservation and protection of the environment, which justifies the reflection of environmental assets in the accounting system and reporting forms. The ability to form the necessary information on environmental assets in the accounting system will allow the organization to make relevant management decisions related to environmental protection. Environmental assets in the accounting practice are new objects. Therefore, it’s reasonable to develop a scheme of methods of accounting in the context of classification by areas of use, taking into account the environmental management and forms of environmental activities of organizations: current environmental activities and environment protection measures. As a result, the organization's environmental-oriented reporting indicators will contribute to the achievement of a higher quality of the environment, through which ecologically friendly living conditions for the population and sustainable socio-economic development will be possible. |
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Cuvinte-cheie accounting (financial) statements, long-term environmental assets, short-term environmental assets, accounting methods, impairment, бухгалтерская (финансовая) отчетность, долгосрочные экологические активы, краткосрочные экологические активы, методика бухгалтерского учета, обесценение |
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