Environmental Liabilities Arising from the Transactions with Atmospheric Air as an accounting object
Vol. 6, No 2, 2013
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Irina Zamula Doctor of Economic Sciences, Prof. Head of the Department of accountancy and analysis by the types of economic activity Institute of Accounting and Finance |
ENVIRONMENTAL LIABILITIES ARISING FROM THE TRANSACTIONS WITH ATMOSPHERIC AIR AS AN ACCOUNTING OBJECT |
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Zhytomyr State Technological University, Ukraine E-mail: Irina-Zamula@yandex.ru
Anna Kireitseva Senior Lecturer Department of Ecology Zhytomyr State Technological University, Ukraine E-mail: paliy_anna_82@mail.ru |
ABSTRACT. Due to the restructuring the economy of Ukraine on the way to sustainable development has become necessary to develop tools to evaluate environmentally safe, sustainable development of the country and its regions. The atmospheric air pollution yields great economic losses. That is why the atmospheric air protection for providing sustainable economic development is an issue of primary importance to be covered by framework documents. The organization of environmental activity accounting at the enterprises should be considered as an effective tool of atmospheric air condition improvement with the purpose of providing necessary information to manage and to improve environmental security at the macro-level. In common set of environmental liabilities of the enterprise a separate element were identified environmental liabilities from transactions with the atmospheric air. The classification of environmental liabilities from transactions with the atmospheric air has been proposed for the formation of the necessary information about the environmental activities of the company.
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Received: July, 2013 1st Revision: August, 2013 Accepted: September, 2013
DOI:10.14254/2071-789X.2013/6-2/17 |
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JEL Classification: Q01, Q56 |
Keywords: sustainable development, atmospheric air pollution, environmentally-oriented management, accounting for environmental liabilities, environmental liabilities, Ukraine. |
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