Expenses for environmental protection: current trends in the development of accounting

Abstract

A study of modern trends in the development of accounting for environmental protection costs has been carried out. The views of the authors on the problematic aspects of their reflection on the accounts of accounting are considered. The conclusion is substantiated that information on the costs of environmental protection should be structured by analytical accounting, reflected in a separate synthetic accounting and presented in reporting in order to familiarize users with the level of the organization's environmental culture, its rational use of natural resources.