Methodological aspects of accounting of expenditures on environmental safety and environmental restoration
Aim. To study the methodological aspects of accounting for expenditures on environmental safety and environmental restoration, the specifics of regulatory regulation of this area of accounting and to identify the main trends and problems of accounting methodology in various accounting systems.Method...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Russian |
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Kamerton
2022-04-01
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| Series: | Юг России: экология, развитие |
| Subjects: | |
| Online Access: | https://ecodag.elpub.ru/ugro/article/view/2422 |
| _version_ | 1826562516793163776 |
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| author | N. G. Gadzhiev S. A. Konovalenko M. N. Trofimov R. M. Rabadanov |
| author_facet | N. G. Gadzhiev S. A. Konovalenko M. N. Trofimov R. M. Rabadanov |
| author_sort | N. G. Gadzhiev |
| collection | DOAJ |
| description | Aim. To study the methodological aspects of accounting for expenditures on environmental safety and environmental restoration, the specifics of regulatory regulation of this area of accounting and to identify the main trends and problems of accounting methodology in various accounting systems.Methods. The study was conducted using theoretical system analysis, induction, deduction, comparative‐descriptive analysis and the general scientific method of accounting.Results. The authors consider the main concepts in the accounting system in relation to the sources of covering the costs of environmental safety and environmental restoration, taking into account the current regulatory legal acts. Ways of solving the issue related to the need for a scientifically‐based choice of the model of accounting for the costs of environmental safety and environmental restoration and for the formation of an effective system of financing these costs for commercial companies and private investors are proposed. Conclusions are drawn about the need to prepare an accounting standard dedicated to accounting for expenses and income in the field of environmental activities and environmental safety.Conclusion. The authors’ proposals regarding the methodology of accounting for expenditures on environmental safety and environmental restoration will create prerequisites for the formation of a theoretical model for financing the "green economy". |
| first_indexed | 2024-04-10T03:06:15Z |
| format | Article |
| id | doaj.art-e4b3dd2a8bc744b1b9e5b11850556d5b |
| institution | Directory Open Access Journal |
| issn | 1992-1098 2413-0958 |
| language | Russian |
| last_indexed | 2025-03-14T09:49:19Z |
| publishDate | 2022-04-01 |
| publisher | Kamerton |
| record_format | Article |
| series | Юг России: экология, развитие |
| spelling | doaj.art-e4b3dd2a8bc744b1b9e5b11850556d5b2025-03-02T11:27:05ZrusKamertonЮг России: экология, развитие1992-10982413-09582022-04-0117116217310.18470/1992-1098-2022-1-162-1731231Methodological aspects of accounting of expenditures on environmental safety and environmental restorationN. G. Gadzhiev0S. A. Konovalenko1M. N. Trofimov2R. M. Rabadanov3Dagestan State UniversityRyazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of RussiaRyazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of RussiaAccounts Chamber of the Russian FederationAim. To study the methodological aspects of accounting for expenditures on environmental safety and environmental restoration, the specifics of regulatory regulation of this area of accounting and to identify the main trends and problems of accounting methodology in various accounting systems.Methods. The study was conducted using theoretical system analysis, induction, deduction, comparative‐descriptive analysis and the general scientific method of accounting.Results. The authors consider the main concepts in the accounting system in relation to the sources of covering the costs of environmental safety and environmental restoration, taking into account the current regulatory legal acts. Ways of solving the issue related to the need for a scientifically‐based choice of the model of accounting for the costs of environmental safety and environmental restoration and for the formation of an effective system of financing these costs for commercial companies and private investors are proposed. Conclusions are drawn about the need to prepare an accounting standard dedicated to accounting for expenses and income in the field of environmental activities and environmental safety.Conclusion. The authors’ proposals regarding the methodology of accounting for expenditures on environmental safety and environmental restoration will create prerequisites for the formation of a theoretical model for financing the "green economy".https://ecodag.elpub.ru/ugro/article/view/2422accountingenvironmental safetyenvironmental remediation costscapital costsoperating costs |
| spellingShingle | N. G. Gadzhiev S. A. Konovalenko M. N. Trofimov R. M. Rabadanov Methodological aspects of accounting of expenditures on environmental safety and environmental restoration Юг России: экология, развитие accounting environmental safety environmental remediation costs capital costs operating costs |
| title | Methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| title_full | Methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| title_fullStr | Methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| title_full_unstemmed | Methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| title_short | Methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| title_sort | methodological aspects of accounting of expenditures on environmental safety and environmental restoration |
| topic | accounting environmental safety environmental remediation costs capital costs operating costs |
| url | https://ecodag.elpub.ru/ugro/article/view/2422 |
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