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International Accounting

8(254) - 2013 February

Principles disclosure of information about sustainable development in conformity with international system regular

Vol. 16, Iss. 8, FEBRUARY 2013

Available online: 25 February 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification:

Evdokimov V.V. Doctor of Economic Sciences, Professor of Department of Accounting, Vice-rector of the Zhytomyr State Technological University
victor1979@list.ru

Gritsishen D.A. PhD in Economics, Associate Professor, Department of Accounting, the Zhytomyr State Technological University
gritsishen-do@mail.ru

Gryshchenko O.O. PhD in Economics, Vice Director of the Sevastopol Institute of Banking of the Ukrainian Academy of Banking of the National Bank of Ukraine
gryshchenko26@email.ua

The particularities of sustainable development accounts regulation are revealed on the ground of standards and provisions of international organizations aimed to shape the organizational and methodological ensuring of formation and publication of sustainable development information. In the paper the influence of principals of disclosure laid in international standards and provisions (?? 1000, Equator Principles, Global Compact) on organization and methods of accounting of institutions giving the information about sustainable development are presented. The dependence of accounting on disclosure principals is justified.

Keywords: sustainable development, reporting of sustainable development, principles of reporting of sustainable development

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

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April 2024