Accounting - analytical support of environmental protection in the Republic of Belarus: current state and development
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2021-02-05 01:59
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MASIKO, Liudmila. Accounting - analytical support of environmental protection in the Republic of Belarus: current state and development. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 30-31 octombrie 2020, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2020, pp. 226-229. ISBN 978-9975-152-69-3.
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2020
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale"
Chisinău, Moldova, 30-31 octombrie 2020

Accounting - analytical support of environmental protection in the Republic of Belarus: current state and development


Pag. 226-229

Masiko Liudmila
 
Polotsk State University, Republic of Belarus
 
Disponibil în IBN: 3 ianuarie 2021


Rezumat

In modern economic conditions, obtaining reliable, necessary and complete accounting information on the environmental activities of organizations in the context of sustainable development of the country is relevant and practically significant. The article investigates the accounting and analytical support of environmental activities of organizations. Based on the results, deficiencies were identified that lead to the lack of environmental information in the accounting system and reporting forms. The developed model of the proposed directions for the development of accounting and analytical support for the environmental activities of organizations in the Republic of Belarus summarizes changes in the system of accounting accounts and forms of financial statements, thanks to which it is possible to obtain reliable, necessary and complete accounting information about the environmental activities of organizations.

Cuvinte-cheie
accounting (financial) statements, environmental assets, environmental liabilities, environmental report