Home  Journals  International Accounting  35(233) - 2012 September

Objects of accounting for operations with atmospheric air: experience of Ukraine

Available online: 27 September 2012

Subject Heading: Foreign experience

JEL Classification: 

Ukrainian legislation provides information of a recommendatory nature of atmospheric air protection. One of the instruments for the implementation of these recommendations is an accounting of the atmospheric air, which will allow to have at the level of business entity information for the management of emissions of the company, to provide cleanup and disposal of hazardous substances, increase efficiency, to generate additional income from selling excess quotas at the state level - to monitor the volume and composition of pollutants emitted into the air, to apply penalties to violators of legal requirements, to control the sources of emissions of major pollutants to prevent their harmful effects on the environment and human health.

Keywords: air pollution, objects of accounting, environmental costs, environmental liabilities, environmental revenue quotas on greenhouse gas emissions, sustainable development

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

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