Home  Journals  International Accounting  15(309) - 2014 April

Information on the environmental activities in corporate accounting and reporting

Available online: 13 April 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 22-29

The article deals with formation and disclosure of information on the environmental activities in corporate accounting and reporting. The authors present a procedure of accounting of capital expenditures related to the environmental activities, current expenditures and sources of financing of the activities. The sources of financing are the owned funds of a corporation, government support and borrowed funds.

Keywords: ecological activities, capital expenditures, operating costs, sources of financing

References:

1. Sapozhnikova N.G. Korporativnyi uchet i otchetnost’: metodologiia i praktika [Corporate accounting and reporting: methodology and practice]. Voronezh, Voronezh State University Press Publ., 2008.
2. Sapozhnikova N.G. Problemy formirovaniia korporativnoi otchetnosti [Problems of corporate reporting]. Vestnik Kazanskogo gosudarstvennogo finansovo-ekonomicheskogo instituta – Bulletin of Kazan State Finance and Economics Institute, 2008, no. 2, pp. 4–8.
3. Shneidman L.Z. Otsenka infrastruktury korporativnoi otchetnosti [An assessment of a corporate reporting infrastructure]. Bukhgalterskii uchet – Accounting, 2012, no. 11, pp. 6–9 .

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

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