Природный капитал в бухгалтерском учете: сущность и особенности признания

Афанасьева, Екатерина; Млечко, Виктория

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Афанасьева, Екатерина
dc.contributor.author	Млечко, Виктория
dc.date.accessioned	2020-09-14T12:35:28Z
dc.date.available	2020-09-14T12:35:28Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/473
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/473
dc.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.	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	natural capital	en_US
dc.subject	natural resources	en_US
dc.subject	natural potential	en_US
dc.subject	assets	en_US
dc.subject	economic benefits	en_US
dc.subject	social significance	en_US
dc.subject	economic significance	en_US
dc.subject	ecological significance	en_US
dc.title	Природный капитал в бухгалтерском учете: сущность и особенности признания	en_US
dc.type	Article	en_US