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БУХГАЛТЕРСКИЕ АСПЕКТЫ УЧЕТА РАСХОДОВ НА ОХРАНУ ОКРУЖАЮЩЕЙ СРЕДЫ // Accounting aspects of accounting for expenses on environment protection

Author

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  • Андреев, Иван Йорданов

    (Хозяйственная академия им. "Д.А. Ценова", г. Свиштов)

Abstract

The main purpose of this scientific development is the theoretical interpretation of the essence of expenses on environment protection as an accounting object and on its basis the suggestion of possibilities of their recognition, evaluation and disclosure in company’s activity. Основной целью настоящей научной разработки является теоретическая интерпретация сущности расходов на охрану окружающей среды как объекта бухгалтерского учета и на ее основе предложение возможностей их признания, оценки и раскрытия в деятельности предприятий.

Suggested Citation

  • Андреев, Иван Йорданов, 28. "БУХГАЛТЕРСКИЕ АСПЕКТЫ УЧЕТА РАСХОДОВ НА ОХРАНУ ОКРУЖАЮЩЕЙ СРЕДЫ // Accounting aspects of accounting for expenses on environment protection," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 2011(1).
    • Handle: RePEc:scn:000pbo:45114
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