Accounting - analytical support of environmental protection in the Republic of Belarus: current state and development [Articol]

Abstract

In modern economic conditions, obtaining reliable, necessary and complete accounting information on the environmental activities of organizations in the context of sustainable development of the country is relevant and practically significant. The article investigates the accounting and analytical support of environmental activities of organizations. Based on the results, deficiencies were identified that lead to the lack of environmental information in the accounting system and reporting forms. The developed model of the proposed directions for the development of accounting and analytical support for the environmental activities of organizations in the Republic of Belarus summarizes changes in the system of accounting accounts and forms of financial statements, thanks to which it is possible to obtain reliable, necessary and complete accounting information about the environmental activities of organizations.