Accounting of environmental protection costs in the context of sustainable development

dc.contributor.author	Masko, Ludmila
dc.date.accessioned	2020-02-11T09:18:59Z
dc.date.available	2020-02-11T09:18:59Z
dc.date.issued	2019-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/60
dc.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.	en_US
dc.description.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.	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	environmental assets	en_US
dc.subject	costs	en_US
dc.subject	accounting policies	en_US
dc.subject	accounting (financial) statements	en_US
dc.title	Accounting of environmental protection costs in the context of sustainable development	en_US
dc.type	Article	en_US