ACCOUNTING RESERVES FOR ENVIRONMENTAL LIABILITIES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT THE REPUBLIC OF BELARUS
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Abstract
The accounting provisions to cover environmental liabilities in the modern environment, which is necessary to the preservation of the environment are considered. To cover environmental liabilities the author argues the need to create reserves according to the established in the accounting policy of the organization to the standards with a reflection of their amounts on off-balance account in the form suggested register that will generate a database of liabilities and established reserves to eliminate the environmental impact of business activities.
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References
Белорусских бизнесменов планируют привлечь к решению экологических проблем [Электронный ресурс] // Белта: белорус. телеграф. агентство. – Режим доступа: http://www.belta.by.
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