Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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:
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ISSN 2311-9381 (Online)
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