ACCOUNTING FOR GOVERNMENT SUPPORT AND GRANT AID IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Abstract

It was investigated the accounting for government support and grant aid. The method of accounting was proposed, which is in contrast to the current based on the detailed structuring of presentation in the context of individual sub-accounts “Environmental liabilities", opened to the corresponding synthetic and offbalance sheet accounts, and analytical accounts by types of liabilities (government support in areas of funding of environmental assets and liabilities and activities). Практические исследования, направленные на получение точной и полной бухгалтерской информации, необходимой для принятия своевременных управленческих решений на рациональное использование окружающей среды и охрана окружающей среды в контексте устойчивого развития.