Abstract:
complex concepts. The article presents the economic, ecological and social functions of natural capital, which reflect the importance of researching natural capital as a category of accounting. The approaches to the economic essence of the concept of "natural capital" from the standpoint of natural resources and natural potential have been studied. The interconnection of the categories "natural potential - natural resources - natural capital" is given. Based on the essential characteristics of natural resources as accounting objects, the author's definition of natural capital for accounting purposes is presented. JEL: Q50
Description:
АФАНАСЬЕВА, Екатерина, МЛЕЧКО, Виктория. Природный капитал в бухгалтерском учете: сущность и особенности признания. 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. 326-331. ISBN 978-9975-75-895-6.
