ENVIRONMENTAL ACCOUNTING AS A COMPONENT OF ECOLOGICAL COMPLIANCE AT ENTERPRISES // BSU bulletin. Economy and Management. - 2021. №2. . - С. 19-23.

ENVIRONMENTAL ACCOUNTING AS A COMPONENT OF ECOLOGICAL COMPLIANCE AT ENTERPRISES

DOI: 10.18101/2304-4446-2021-2-19-23 UDK: 657:574

The article analyzes the features of various accounting subsystems, gives their brief comparative characteristics. Special attention is paid to environmental accounting as a component of ecological compliance of enterprises. We have identified the purpose, tasks, functions, objects and users of environmental accounting. The article discusses how the sub- jects can fully obtain information on environmental protection activities, costs of environ- mental protection measures from environmental accounting. Environmental reporting is based on identification of environmental costs in accounting and organization of envi- ronmental accounting, and allows enterprises to determine their financial condition taking into account environmental indicators.

accounting, financial accounting, management accounting, tax accounting, envi- ronmental accounting, objects of accounting, regulations, nature conservation activities, en- vironmental protection measures