Methodological aspects of accounting of expenditures on environmental safety and environmental restoration
https://doi.org/10.18470/1992-1098-2022-1-162-173
Abstract
Aim. To study the methodological aspects of accounting for expenditures on environmental safety and environmental restoration, the specifics of regulatory regulation of this area of accounting and to identify the main trends and problems of accounting methodology in various accounting systems.
Methods. The study was conducted using theoretical system analysis, induction, deduction, comparative‐descriptive analysis and the general scientific method of accounting.
Results. The authors consider the main concepts in the accounting system in relation to the sources of covering the costs of environmental safety and environmental restoration, taking into account the current regulatory legal acts. Ways of solving the issue related to the need for a scientifically‐based choice of the model of accounting for the costs of environmental safety and environmental restoration and for the formation of an effective system of financing these costs for commercial companies and private investors are proposed. Conclusions are drawn about the need to prepare an accounting standard dedicated to accounting for expenses and income in the field of environmental activities and environmental safety.
Conclusion. The authors’ proposals regarding the methodology of accounting for expenditures on environmental safety and environmental restoration will create prerequisites for the formation of a theoretical model for financing the "green economy".
About the Authors
N. G. Gadzhiev
Dagestan State University
Russian Federation
Russian Federation
Nazirkhan G. Gadzhiev
Makhachkala
S. A. Konovalenko
Ryazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia
Russian Federation
Russian Federation
Sergey A. Konovalenko
Ryazan
M. N. Trofimov
Ryazan Branch, V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia
Russian Federation
Russian Federation
Mikhail N. Trofimov, PhD in Economics, Senior Lecturer, Department of Economic Security
18A 1-ya Krasnaya St, Ryazan, 390046
Tel. +79308722287
R. M. Rabadanov
Accounts Chamber of the Russian Federation
Russian Federation
Russian Federation
Rabadan M. Rabadanov
Moscow
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Review
For citations:
Gadzhiev N.G., Konovalenko S.A., Trofimov M.N., Rabadanov R.M. Methodological aspects of accounting of expenditures on environmental safety and environmental restoration. South of Russia: ecology, development. 2022;17(1):162-173. (In Russ.) https://doi.org/10.18470/1992-1098-2022-1-162-173
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