Specific objects of accounting in organizations engaged in the disposal of municipal waste in accordence with the stages of the life cycle of the landfill

Abstract

The article describes the activities of organizations engaged in the disposal of communal waste and biogas extraction, which is determined by the stages of the landfill life cycle. The content and a certain sequence of business processes within each stage of the landfill of life cycle allowed to identify the specific accounting objects. Definitions of new objects in accounting as gaseous (energy) resource and assimilation resource are formulated, and the possibility to recognize them as an assets of the organization is proved. Obligations with an indefinite period of performance or value associated with the need to decommission the landfill and restore the environment, as well as contingent obligations associated with the potential ignition of the landfill, are highlighted. The presented objects of accounting contribute to the formation of an integrated accounting and analytical information base, providing management decisions in the framework of the tasks to eliminate environmental problems, consumption of natural capital and resource saving. CZU: 657.4:005.936.5 ; JEL: Q29, Q42, Q53, Q57