Accounting development of technogenic energy resources

Abstract

In the context of the development of energy efficiency and of the environmental problems solution related to the municipal waste management, it is urgent to determine the resources increment for economic development of the country and of the individual organization. Therefore, there is the need to reflect information about methane formation in the accounting system of organizations that carry out municipal waste disposal and biogas extraction. Therefore, the authors set forward the objective of the research:to develop the accountof technogenic gas resources stocks (biogas). For the purpose of the achievement of aim, the authors apply generally accepted economic research methods. Authors have analyzed the cycle of changing substances: “municipal waste - biogas stocks in the body of the landfill - biogas flows to the economy” and have considered in this paper biogas stocks as the energy potential of separate organization.There isresearched the economic essence of the new accounting object “technogenic gaseous resources of municipal waste” as a long-term asset, which is the part of mineral resources(natural assets).Having analysed IAS (IFRS) and Belorussian normative documents of the natural assets account, as well as the points of view of scientists and accounting specialists the authors have proposed the model of the account and reflection in financial statements of technogenic gas resources stocks,allowing to provide with information on the used natural capital for the interested users in two aspects: the cost attraction of technogenic gas resources stocks and economic potential of the used biogas stocks.