ACCOUNTING FOR ENVIRONMENTAL COSTS

• Main Author: VICTOR Getman
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2019-01-01
• Series: Учёт. Анализ. Аудит
• Subjects: природоохранная деятельность; экологический аудит; затраты на охрану окружающей среды; экологический учет; эффективное использование земельных ресурсов; environmental protection; environmental audit; environmental costs; environmental accounting
• Online Access: https://accounting.fa.ru/jour/article/view/83

The article dwells on a complex of issues devoted to environmental costs accounting. A number of current issues and provisions in this field is critically evaluated in the article. The specific recommendations and room for improvement of the federal law regarding the environmental accounting and environmental auditing are proposed in the article. It is recommended on a number of occasions to hold compulsory environmental auditing of the company’s production activity. The article proposes the improvement strategy for cost accounting during the environmental auditing as well as the fines and penalties for the violation of the land law. The need for the development of the governmental program for the usage of agricultural land previously not used and the revival of agricultural production there is justified in the article. The main principles and approaches - on which it should be based in order to be successfully implemented in practice - are mentioned in the article.