Kozlova V. Bessonova G. Accounting operations for the protection of the environment

Abstract

At the present stage of development of the economy and society development and application of such methods of farming require from businesses assess the impact on the environment and environmental protection. The main instrument to solve this problem at the enterprise level is-smiling environmental accounting or bookkeeping records in wildlife. Research and experience indicate that the costs and liabilities arising from environmental activities are so important that the lack of attention to it significantly increases the risk of erroneous assessment of the financial situation of enterprises and organizations, formed in the accounting and reporting. This affects the fairness and efficiency of decision-making that shape the environmental management capacity of organizations that can significantly alter the risk profile and investment attractiveness, competitiveness and overall image of the company. In terms of Ukraine's integration into the world market and the transition to international accounting standards and accounting practice, many large enterprises developing environmental policies, a comprehensive program for its implementation, planning protection measures ambient and environmental safety aspects of financial analysis and conduct environmental audits. But so far not developed such standards and rules that would cover all elements of environmental management accounting and environmental activities (environmental accounting) firms