Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises. Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods. Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business. Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.
Keywords: emission allowance, crop farming, intangible assets, income and expenses
References:
Thi Tam Lea, Thi Mai Anh Nguyen. Practice Environmental Cost Management Accounting: The Case of Vietnamese Brick Production Companies. Management Science Letters, 2019, no. 9, pp. 105–120. URL: Link
Kamran Ghaemmaghami, Morteza Zamani, Hassan Shafiei. Investigating Environmental Accounting and its Role in Reducing Environmental Costs (Case Study: Iran Noubaft Textile Company). Journal of Accounting, Finance and Auditing Studies (JAFAS), 2018, vol. 4, no. 4, pp. 185–202. URL: Link
Bucior G., Szadziewska A. Environmental Cost Accounting in a Small Enterprise – A Case Study. Journal of Accounting and Auditing: Research & Practice, 2021, vol. 2021, article ID 461936. URL: Link
Аmurskaya M.A [Accounting for carbon emission rights: China's experience]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2023, vol. 10, no. 2, pp. 40–48. (In Russ.) URL: Link
Zamula I.V., Kireitseva A.V. [Quotas on greenhouse gas emissions as an object of accounting by enterprises in Ukraine]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 46, pp. 50–63. URL: Link (In Russ.)
Ivanova M.D. [Accounting for environmental costs and product costing based on environmental compliance]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 19, pp. 26–37. URL: Link (In Russ.)
Il'icheva E.V. [Prerequisites for constructing national accounts for environmental factors accounting]. Bukhgalterskii uchet = Accounting, 2008, no. 1, pp. 72–75. (In Russ.)
Kudin M.M. [Impact of cement plants environmental policies on the integration of environmental costs]. Promyshlennost': ekonomika, upravlenie, tekhnologii, 2010, no. 4, pp. 111–115. URL: Link (In Russ.)
Murueva E.K. Razvitie ekologicheskogo ucheta (na primere lesnogo sektora ekonomiki) [Development of environmental accounting: a forest sector of the economy case study]. St. Petersburg, Sankt-Peterburgskaya akademiya upravleniya i ekonomiki Publ., 2009, 212 p.
Saenko K.S. [Innovation and ecological accounting: prerequisites and general principles of their formation and development]. Audit i finansovyi analiz = Audit and Financial Analysis, 2007, no. 5, pp. 1–10. URL: Link (In Russ.)
Sotnikova L.V. [Accounting for environmental measures]. Bukhgalterskii uchet = Accounting, 2000, no. 15, pp. 26–32. (In Russ.)
Shurygina O.V. [Methodological tools for accounting for environmental costs at commercial organizations]. Ekonomicheskie i gumanitarnye nauki = Economic and Humanitarian Sciences, 2013, no. 7, pp. 45–49. (In Russ.) URL: Link
Zamyatin S.A., Efimova A.Yu., Maksutkin S.A. [The influence of field crop rotations on the accumulation of crop-root residues in the arable layer of sod-podzolic soil]. Agrarnaya nauka Evro-Severo-Vostoka = Agricultural Science of Euro-North-East, 2019, vol. 20, no. 6, pp. 594–601. (In Russ.) URL: Link
Alborov R.A., Kontsevaya S.M., Klychova G.S. [Managerial cost accounting and control of efficiency of production of agricultural products]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2017, vol. 12, no. 3, pp. 96–104. (In Russ.) URL: Link
Bagaev I.V. [Formation of budget indicators of a trade organization in the conditions of application of the ABB method]. Upravlencheskii uchet = Management Accounting, 2008, no. 2, pp. 3–14. URL: Link (In Russ.)
Isataeva K.B. [Organization features of cost accounting in crop production]. Vestnik KazEU, 2012, no. 3, pp. 141–146. (In Russ.)
Kesyan S.V., Chesnyuk A.A. [Methods of accounting for the costs of crop production in agricultural organizations]. Delovoi vestnik predprinimatelya = Entrepreneur's Business Herald, 2021, no. 5(3), pp. 63–67. URL: Link (In Russ.)
Klychova A.S. [Theoretical foundations of land management in agricultural organizations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, vol. 8, no. 1, pp. 40–44. (In Russ.)
Kontsevaya S.M., Kontsevoi G.R., Kokaeva T.T. [Options for accounting for production costs, cost calculation and evaluation of grain crops]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 3, pp. 12–18. URL: Link# (In Russ.)
Kontsevoi G.R. [The improvement of accounting of production costs and calculation of cost of crop production]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2018, no. 4, pp. 8–17. URL: Link# (In Russ.)
Piskunova N.V., Kovaleva E.N. [Problems of accounting costs for production of plant products]. Finansy. Uchet. Banki, 2019, no. 3-4 (28-29), pp. 81–86. (In Russ.) URL: Link
Stafievskaya M.V. [Improvement of cost accounting in crop production]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of Volgograd Business Institute, 2019, no. 4 (49), pp. 189–196. (In Russ.) URL: Link
