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dc.contributor.author Cosmulese, Cristina Gabriela
dc.contributor.author Axentioi, Mălina
dc.date.accessioned 2020-09-10T11:11:48Z
dc.date.available 2020-09-10T11:11:48Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/420
dc.description COSMULESE, Cristina Gabriela, AXENTIOI, Mălina . The environmental balance sheet. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 13-18. ISBN 978-9975-75-895-6. en_US
dc.description.abstract In this article, through the environmental balance sheet we try to get information on the cause and consequences of producing all the negative effects both in the past, now and in the future due to an economic activity that will have a significant impact on the environment and eventually upon us and our successors.The environmental balance sheet is necessary for the obtaining or renewal of an environmental authorization, either for the liquidation of a company, the cessation of its activity, even in the event of a change of the holder of an activity within an enterprise. According to the law, the environmental balance sheet is based on well-defined and delimited requirements, so it is divided into three levels, namely: environmental balance sheet- level 0, environmental balance sheet -level i- and environmental balance sheet - level ii. More and more in Europe and Romania we are talking about "green houses", hence the concept of "green costs". The construction of such houses involves a larger budget, but monthly costs may be even 90% lower, and in the case of building such a building that will be destined for the headquarters of a company the costs will be gradually amortized and the most important entrepreneur will provide a working environment favorable to its employees. JEL: M41, Q51, Q56 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject environmental balance sheet en_US
dc.subject the management sustainability en_US
dc.subject environmental impact en_US
dc.subject environmental costs en_US
dc.subject IAS 38 en_US
dc.subject IAS 36 en_US
dc.title The environmental balance sheet en_US
dc.type Article en_US


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