Theoretically-methodical account of the fixed assets of nature protection assigning
T. I. Ardatieva
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Annotation: Achievement of an energy balance of Ukraine requires urgent environmental problems of public enterprises in the coal industry. The paper deals with the theoretical and practical aspects of fixed assets accounting for nature protection purposes. Improvement in their analytical accounting will provide timely information on economic activity, every area of environmental protection (air, surface and ground water, flora and fauna, land) as well as the centers of responsibility. Environmental activities state-owned coal mines associated with the rapid depreciation of fixed assets, which are operated in the most aggressive environments. Therefore, the analysis of the existing problems in the calculation of depreciation for the object of research in the context of financial and tax accounting. As a result, determined the most appropriate methods of depreciation of fixed assets for the purpose of environmental state of the coal industry.
Keywords: energy balance, the environmental problems of public enterprises in the coal industry, accounting environmental protection, plant and equipment, methods of depreciation of fixed assets environmental protection.
Pages: 197-206.
Link for citation: Ardatieva, T. I. Theoretically-methodical account of the fixed assets of nature protection assigning. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2013. – Vol. 9, N 3. – Р. 197-206. – URL: https://donnasa.ru/publish_house/journals/esgh/2013-3/05_Ardatieva.pdf (date of access: 01.09.2024). (in Russian)
Vol. 9, N 3 (2013)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture