Home  Journals  International Accounting  20(266) - 2013 May

Accounting ground rent in environmental context of agriculture

Available online: 30 May 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The current accounting system does not reflect the environmental impact of economic activities in the land in the destruction of the biosphere as a whole, which makes a large error in the calculation of economic performance of the agricultural organizations, generates false targets areas for development, as separate entities, and the entire national economy. Relevance and practical significance in the implementation of the concept of sustainable development has a scientific basis accounting methods and reporting entities ground rent, the environmental dimensions of land use, both in the domestic and in the international sphere.

Keywords: land rent, land, agriculture, sustainable development, environmental-economic accounting

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

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