Methodological aspects of accounting of expenditures on environmental safety and environmental restoration

Abstract

Aim. To study the methodological aspects of accounting for expenditures on environmental safety and environmental restoration, the specifics of regulatory regulation of this area of accounting and to identify the main trends and problems of accounting methodology in various accounting systems.Methods. The study was conducted using theoretical system analysis, induction, deduction, comparative‐descriptive analysis and the general scientific method of accounting.Results. The authors consider the main concepts in the accounting system in relation to the sources of covering the costs of environmental safety and environmental restoration, taking into account the current regulatory legal acts. Ways of solving the issue related to the need for a scientifically‐based choice of the model of accounting for the costs of environmental safety and environmental restoration and for the formation of an effective system of financing these costs for commercial companies and private investors are proposed. Conclusions are drawn about the need to prepare an accounting standard dedicated to accounting for expenses and income in the field of environmental activities and environmental safety.Conclusion. The authors’ proposals regarding the methodology of accounting for expenditures on environmental safety and environmental restoration will create prerequisites for the formation of a theoretical model for financing the "green economy".

Keywords

• бухгалтерский учет
• экологическая безопасность
• расходы на восстановление окружающей среды
• капитальные расходы
• текущие расходы