Published in «Journal of Economics, Entrepreneurship and Law»2 / 2019
DOI: 10.18334/epp.9.2.40848

Actual problems of formation of environmental accounting

Lisina Yuliya Borisovna, Kazan Federal University, Russia

Ivanovskaya Anna Valerievna, Kazan Federal University, Russia

Актуальные проблемы формирования экологического учета - View in Russian

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Abstract:
To date, the problem of environmental safety is becoming more urgent, the aggravation of global environmental problems necessitates its solution at the level of all spheres of society, including the economic. The activities of enterprises directly affect climate change and provoke the emergence of new environmental problems. One of the most important factors contributing to the increase of efficiency of activity of enterprises in the environmental aspect, is the reflection of the activities on environmental management in the financial statements, in this regard, it is necessary to distinguish between the main problems arising in the formation of environmental accounting. This article presents and describes the main problems of formation of environmental accounting.

Keywords:

accounting, environment, environmental risk, problems of environmental accounting
Citation:
Lisina Yu.B., Ivanovskaya A.V. (2019). Actual problems of formation of environmental accounting [Aktualnye problemy formirovaniya ekologicheskogo ucheta]. Journal of Economics, Entrepreneurship and Law, 9(2). (in Russian). – doi: 10.18334/epp.9.2.40848.


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