•  
  •  
 

International Finance and Accounting

Abstract

This article focuses on the regulation of accounting in our country, the legal establishment of a single legal and methodological framework for the organization and maintenance of accounting. In order to form a reliable and complete accounting information on environmental costs in economic entities, the theoretical basis and practical aspects of the accounting of environmental costs are described. The problem of complex approach to the formation of reliable data on the recording of transactions related to environmental costs in the accounting records, the order of addition of value added in industrial production, increasing the environmental compatibility of products in the production process, accounting for environmental costs in the cost structure methodological aspects of reflection are highlighted. On the basis of the study, conclusions and recommendations for the calculation of environmental costs for the facilities were formed.

References

1. Decree of the President of the Republic of Uzbekistan dated October 30, 2019 PF-5863 "On approval of the Concept of environmental protection of the Republic of Uzbekistan until 2030". 2. Resolution of the President of the Republic of Uzbekistan No. PQ-4611 "On additional measures for the transition to international financial reporting standards". 3. Ermakova L.V., Dvoretskaya Yu.A., Kovaleva N.N. Model of optimization of the financial accounting system of the enterprise // Economics. Sociology. Right. 2017. No. 2 (6). pp. 29-35. 4. Fribus N.V. Accounting and audit of environmental obligations of coal mining enterprises. Specialty: 08.00.12 - Accounting, statistics. Dissertation for the degree of candidate of economic sciences. Novosibirsk - 2019, p. 194. 5. Gale, Robert J.P. and Peter K. Stokoe (2001) ‘Environmental Cost Accounting and Business Strategy’, in Chris Madu (Ed.) Handbook of Environmentally Conscious Manufacturing (Kluwer Academic Publishers). №6. рр 119-137. 6. Ilyicheva, E. V. Ecological accounting in the context of the implementation of the policy of ecological balance: author. dis. ... doc. econom. Sciences: 08.00.12 / Elena Vyacheslavovna Ilyicheva - Orel, 2010. - 48 p. 7. Jovanović. D., Janković. M. Management accounting aspect оf environmental costs. See discussions, stats, and author profiles for this publication at: https://www.researchgate.net/publication/324809182The user has requested enhancement of the downloaded file. Conference Paper. April 2018. 529-б 8. Kudin M.M. Accounting and analysis of environmental costs in the production of cement: author. dis. ... Cand. econom. sciences. Saratov, 2010. С-19. 9. Magablih A.M. (2017) The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies. Journal of Modern Accounting and Auditing, Vol.13, No. 6, рр 249-265. 10. Murueva E.K. Environmental aspects of accounting (on the example of the forestry sector of the economy): author. dis. ... Cand. econom. Sciences: 08.00.12 / Murueva Elnora Karlovna - St. Petersburg, 2007.S. 24. 11. Tanc A., Gokoglan K. (2015) The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies. International Journal of Economics and Financial Issues, Vol.5 (2), pp. 566-573. 12. Wozuru D.J., Micah L.Ch. (2018) Environmental Accounting Practices and Sustainable Development in Nigeria. Econ. Bus. Manag., Jun, 2018; 5(6): 505-512. Available online: http://saspjournals.com/sjebm 13. Yuldasheva S.Kh. Improvement of accounting and audit of environmental costs at industrial enterprises: author. dis. ... Cand. economic sciences. Toshkent, 2011.S. 24. 14. Zotov V. Accounting and audit of the environmental component of the agro-industrial complex organization: author. dis. ... Cand. econom. sciences. Voronezh, 2006. С - 32. 15. Kuvaldina, T.B., Shurygina, O.V. Accounting for capital and current environmental costs in commercial organizations. Accounting, analysis, audit. 2013. No. 2. S. 67-71. 16. Maxmudov S.K. Ways to improve environmental accounting and environmental auditing. 08.00.08- "Accounting, economic analysis and audit" dissertation for the degree of Candidate of Economic Sciences. 2007. - p.120. 17. ACCA Approved Study Text. Paper F5 Performance ManagementFor exams in September 2017, December 2017, March 2018 and June 2018. First edition 2007 Ninth edition February 2016. ISBN 9781 4727 4422 7 (Previous ISBN 9781 4727 2675 9) e-ISBN 9781 4727 4664 1

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.