| Articolul precedent |
| Articolul urmator |
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 307 0 |
| Căutarea după subiecte similare conform CZU |
| 657.471.1:504.03(476) (1) |
| Contabilitate (940) |
| Știința mediului înconjurător (916) |
 SM ISO690:2012MASIKO, Liudmila. Accounting of environmental protection costs in the context of sustainable development. 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. 307-310. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.471.1:504.03(476) | ||||||
| JEL: M 41 | ||||||
| Pag. 307-310 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
The current state of accounting for environmental costs has been studied and the authors views on the problematic aspects of their reflection in the accounts have been investigated. The proposed areas for improvement allow to detail the information in the context of sub-accounts and individual analytical accounts opened for them by types of costs, which in turn will allow the formation of environmental-oriented information on environmental protection costs in the accounting system. |
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| Cuvinte-cheie accounting, environmental assets, Costs, accounting policies, accounting (financial) statements |
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