Природный капитал в бухгалтерском учете: сущность и особенности признания

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