New Accounting Regulations on Waste Management

Lucian Cernușca and Luiela Csorba
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 1, 11-21

Abstract: This article focuses on illustrating how to account for the operations resulting from the establishment and payment of the Environment Fund and the ecotax, taking into account the legislative changes introduced in July 2019, with the approval of Government Emergency Ordinance 50/2019 amending and supplementing Government Emergency Ordinance 196/2005 on the Environment Fund and amending and supplementing Law 249/2015 on managing packaging and packaging waste.

Keywords: waste management; integrated waste management; Environment Fund; ecotax; Program regarding the stimulation of national car park renewal (search for similar items in EconPapers)
JEL-codes: M41 Q57 (search for similar items in EconPapers)
Date: 2020
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