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  • General Founder and Publisher:

    Centre of Sociological Research


  • Publishing Partners:

    University of Szczecin (Poland)

    Széchenyi István University, (Hungary)

    Mykolas Romeris University (Lithuania)

    Alexander Dubcek University of Trencín (Slovak Republic)

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    American Sociological Association

    European Sociological Association

    World Economics Association (WEA)




Environmental Liabilities Arising from the Transactions with Atmospheric Air as an accounting object

Vol. 6, No 2, 2013


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


Zhytomyr State Technological University, Ukraine



Anna Kireitseva

Senior Lecturer

Department of Ecology

Zhytomyr State Technological University, Ukraine



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.


Received: July, 2013

1st Revision: August, 2013

Accepted: September, 2013





JEL Classification: Q01, Q56

Keywords: sustainable development, atmospheric air pollution, environmentally-oriented management, accounting for environmental liabilities, environmental liabilities, Ukraine.





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