Environmental non-current assets in corporate and accounting

Abstract

Importance: systematization of information characteristic of the environmental and technical activities of the corporation, implementation in the accounting system, the objects of which are environmental assets. Purpose: provides a methodology for systematizing the accounting of information about the environmental assets of a corporation, including the conditions for recognition and typology of environmental assets, the determination of the primary, revalued, liquidation assessment of objects, depreciation elements. Research design: issues of formation and disclosure of information about the environmental assets of a corporation are becoming particularly important relevance in the preparation of public corporate reporting. Ensuring environmental safety through the use of environmental assets ensures the sustainable development of the corporation, which contributes to the development of social security. Results: the formation of reliable information about non-current environmental corporations does not imply the activation of the organization of environmental accounting, but requires the development of accounting based on a generally accepted standard, systematizing and generalizing information about accounting objects, conscious disclosure in a corporate organization (managerial, public, etc.).