Abstract:
The current state of accounting for environmental costs has been studied and the authors views on the problematic aspects of their reflection in the accounts have been investigated. The proposed areas for improvement allow to detail the information in the context of sub-accounts and individual analytical accounts opened for them by types of costs, which in turn will allow the formation of environmental-oriented information on environmental protection costs in the accounting system. CZU: 657.471.1:504.03(476) ; JEL: M 41.
Description:
MASKO, Ludmila. Accounting of environmental protection costs in the context of sustainable development. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 307-310. ISBN 978-9975-127-67-7.
