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International Accounting

17(215) - 2012 May

Accounting of natural capital and of the true costs

Vol. 15, Iss. 17, MAY 2012

Available online: 15 May 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification:

Getman V.G. Doctor of Economics, professor, honored worker of higher school of the The Russian Federation, head of department "Accounting", Chairman of the Training Council of Russian universities in specialty "Accounting, Analysis and Audit", Financial University under the Government of the Russian Federation
buhuchet@fa.ru

In the article the existing provisions in the area of cost accounting and formation of reporting companies, and the necessity to change some of their conceptual frameworks are critically evaluated. Specific proposals on statement in economic subjects of the accounting of the natural capital and true expenses are made

Keywords: natural capital; the true costs; indices of value chains; sustainable development of the companies; accounting; integrated reporting companies.

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

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