ANALYSIS OF ACCOUNTING APPROACHES IN SOLVING ENVIRONMENTAL PROBLEMS

Abstract

The article analyzes changes in accounting, taxes, audits that are related to solving environmental problems in the world. The chronology of changes and prospects for further development of accounting have been constructed. The introduction of an ecological balance for accounting is proposed

Researches rotined that directions of development of ecological account it is enough much and there are changes in relation to introduction of requirements of such account on mokro- and microlevels in a historical prospect.  Awareness of importance of account of ecological activity not enough in order that enterprises inculcated him in the registration practice.

We see in an ecological account more more wide setting which consists not only in the reflection of influence on an environment but also him actual consisting and changes of him. Working off opening methods in an account and accounting of enterprise of him ecological activity is the near-term task of accountants of research workers and practical workers.

For implementation of the tasks put before  organization of account quite a few is developed and ratified normatively legal certificates, however much all of them touched statistical reports, information for filling of which and until now is not the objects of record-keeping. Instrumental in it and attitude of IFRS toward ecology. After a searching word «Ecology» not a single phrase was found in IFRS and IAS. It is a separate account which can be examined as part statistical or tax.

In fact exactly for the aims of the statistical and tax accounting appear a necessity of account of activity, related both to causing of harm an environment and with nature protection measures. To our opinion, from point of method of account, an ecological account must look as balance of «natural capital», where certain factors influence on his diminishing, and other on an increase.

The cost of natural capital includes ekosistemi of favour, that cost of net air, water, rekreaciyni services and others like that An ecological account will be able to execute all tasks fixed on him, if he will be built in obedience to a classic method and double record with the maintainance of balance, in this case by the maintainance of natural capital. 

Within the framework of modern record-keeping on mikro- the levels  of ekosistemni favour are not represented in none of countries, however much they belong to the national set of accounts in the countries of Europe. To the certain moment national accounts are a lump sum of individual accounts, but only to the certain moment, because limitations exist through the use of different estimations. However one of examples of the use of identical accounts on wetly and microlevels there is the so-called balance of carbon in ecology.

These accounts seem more successive, as an in-use metage - CO 2-equivalent, expressly certain in relation to a global rise in temperature.  The task of workers-environmentalists is an estimation of natural capital taking into account the cost of ekosistemnikh services, and a record-keeping can become basis for adjusting of control after them.