Articolul precedent |
Articolul urmator |
296 0 |
Căutarea după subiecte similare conform CZU |
657.4:005.936.5 (1) |
Accountancy (938) |
Fields of management (316) |
SM ISO690:2012 TRUBOVICH, Renata. Specific objects of accounting in organizations engaged in the disposal of municipal waste in accordence with the stages of the life cycle of the landfill. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 311-318. ISBN 978-9975-127-67-7. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Contabilitatea Ediția 8, 2019 |
||||||
Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
|
||||||
CZU: 657.4:005.936.5 | ||||||
JEL: Q29, Q42, Q53, Q57 | ||||||
Pag. 311-318 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The article describes the activities of organizations engaged in the disposal of communal waste and biogas extraction, which is determined by the stages of the landfill life cycle. The content and a certain sequence of business processes within each stage of the landfill of life cycle allowed to identify the specific accounting objects. Definitions of new objects in accounting as gaseous (energy) resource and assimilation resource are formulated, and the possibility to recognize them as an assets of the organization is proved. Obligations with an indefinite period of performance or value associated with the need to decommission the landfill and restore the environment, as well as contingent obligations associated with the potential ignition of the landfill, are highlighted. The presented objects of accounting contribute to the formation of an integrated accounting and analytical information base, providing management decisions in the framework of the tasks to eliminate environmental problems, consumption of natural capital and resource saving. |
||||||
Cuvinte-cheie life cycle of the landfill, municipal waste, biogas extraction, technogenic energy resource, assimilation resource, assimilative potential, environmental obligations (liabilities) under uncertainty |
||||||
|