Home  Journals  International Accounting  1(121) - 2009 January

Analysis of domestic and foreign practice of environmental management accounting

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

The article explores environmental management from the positions of accounting. For the first time the process of environmental management is represented as an integral part of finances and business operations of extractive enterprises having totality of typical assets, liabilities and business operations. A comparative analysis of provisions of Russian accounting standards and IFRS affecting environmental management accounting. An appraisal of condition of regulation of environmental management accounting in RAS, IFRS and US GAAP is given.

Keywords: entity, accounting, environmental management, lease, depreciation, resources, tax liabilities, expenses

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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