Recognition of the Environmental Costs of Fossil Fuel Plants

• Main Author: Hakkı FINDIK
• Format: Article
• Language: English
• Published: Gaziantep University 2015-12-01
• Series: Gaziantep University Journal of Social Sciences
• Subjects: Çevre muhasebesi; çevresel maliyet muhasebesi; çevre kirliliği; çevresel performans ve çevresel raporlama; Environmental accounting; environmental cost accounting; environmental pollution; environmental performance and environmental reporting
• Online Access: http://dergipark.gov.tr/jss/issue/24220/256751?publisher=gantep

Environment that is the natural residential area of live life is among the interests of the various sciences. Within the scope of accounting science, the concept of social awareness requires a social responsibility based approach and this causes some additional environmental costs emerged when interaction of business with their environment considered. In the Uniform Accounting Plan there exists a special account relating with monitoring, controlling and managing of environmental costs. This study deals with environmental accounting for enterprises and introduces determination and recognition of the environmental costs of fossil fuel plants that use coal as a fuel