Problems of Normative Regulation of Accounting of Nature Protection Activity in Forestry

Maryna Tanasiieva ()
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Maryna Tanasiieva: Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine

Oblik i finansi, 2016, issue 2, 81-89

Abstract: The article is devoted to the critical evaluation of the existing legislative and regulatory framework of environmental accounting in forestry, and identification of its suitability for resolving the existing methodological problems. A critical review of legislative and regulatory instruments on the classification of environmental costs and types of environmental measures in forestry is performed. The necessity of adapting the national accounting, reporting and control standards to the international standards, taking into account the implementation of environmental protection measures for the purpose of conducting forestry, is indicated. As a result of studying the organizational, technological and industrial features of forestry, the impact of environmental factors on the organization of cost accounting and calculation of production costs for enterprises and institutions of forest industries is determined. The necessity of building a system of ecological and economic indicators – i.e. environmental indicators (including forests) and their depiction in the system of statistical and accounting reporting, followed by the unification of these reporting forms, is substantiated.

Keywords: forestry; costs for nature protection; ecological costs; nature protection activity; costs accounting (search for similar items in EconPapers)
JEL-codes: Q56 (search for similar items in EconPapers)
Date: 2016
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