Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/420
Title: The environmental balance sheet
Authors: Cosmulese, Cristina Gabriela
Axentioi, Mălina
Keywords: environmental balance sheet
the management sustainability
environmental impact
environmental costs
IAS 38
IAS 36
Issue Date: Nov-2017
Publisher: ASEM
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
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.
URI: ${dspace.ui.url}/handle/1234567890/420
http://irek.ase.md:80/xmlui/handle/1234567890/420
ISBN: 978-9975-75-895-6
Appears in Collections:2.Articole

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