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International Accounting
 

Cost accounting and accounting obligations for protection and reforestation in the timber production

Vol. 17, Iss. 8, FEBRUARY 2014

Available online: 13 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Morozova E.V. ph.d in economics, associate professor, department of accounting, analysis and audit, Syktyvkar forest institute
morozovaev@gmail.com

Comparison of the legal obligations under the protection and reproduction of forests for long-term and short-term use of forests for timber. Considered accounting measures for protection and restoration of forests, methods of accounting for the costs of implementing environmental commitments. A comparison of terms and elements accounting provisions PBU 8/2010 and IAS 37. The technique of accounting estimates environmental liabilities in logging.

Keywords: accounting, costs, logging, liabilities, reserves

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

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