Home  Journals  International Accounting  14(164) - 2011 April

Ecological rent: identification in accounting and the order of allocation

Available online: 11 April 2011

Subject Heading: Foreign experience

JEL Classification: 

Immaturity of accounting for ecological activity entails lack of the information for regulating relations on origination and allocation of ecological rent, which is formed at business entities. By defining the concept “ecological rent” accounting objects, connected with it, have been determined, i.e. ecological revenues, ecological expenses and financial results gained from ecological activity. The order of identification and allocation of ecological rent has been suggested.

Keywords: ecological rent, accounting, ecological revenues

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ISSN 2311-9381 (Online)
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