Home  Journals  International Accounting  8(302) - 2014 February

Accounting for environmental liabilities arising from the transactions with atmospheric air as a tool for sustainable economic development of Ukraine

Available online: 13 February 2014

Subject Heading: Foreign experience

JEL Classification: 

As Ukrainian economy is striving to achieve the sustainable development the necessity of working out the tools for estimation the environmentally safe sustainable development of state and its regions, and in this context the appropriate managerial decisions making necessary for sustainable development principles implementation has appeared. That’s why the atmospheric air protection for providing sustainable economic development is an issue of primary importance to be covered by framework documents. The organization of environmental activity accounting at the enterprises should be considered as an effective tool of atmospheric air condition improvement with the purpose of providing necessary information to manage and to improve environmental security at the macro-level. Lack of attention to environmental liabilities arising from the transactions with atmospheric air considerably increases the hazard of inaccurate estimation of enterprises’ financial condition, and this in its turn influences the objectivity and environmental efficiency of managerial decisions.

Keywords: sustainable development, atmospheric air pollution, accounting for environmental liabilities, environmental liabilities

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

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