DISCLOSURE OF THE INFORMATION ABOUT ECOLOGICAL SECURITY IN RECORDING OF ORGANIZATION


Korneeva T.A.

The article deals with problems connected with the reflection of accounting statements of the companies which exert a negative impact on the environment, the reflection of information about this impact and about environmental protection measures. The suggestions for disclosure of the information about ecological security of enterprise activities in accounting and financial recording are worked out. Keywords: ecological costs, accounting and financial statements, ecological payments, costs of environmental protection measures.

Tatyana A. Korneeva, Doctor of Economics, Professor of Samara State University of Economics.


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