International Finance and Accounting


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.


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