ACCOUNTING AND ANALYTICAL SUPPORT FOR THE ACTIVITIES OF ORGANIZATIONS ENGAGED IN THE LANDFILLING OF MUNICIPAL WASTE AND BIOGAS EXTRACTION
Article Sidebar
Main Article Content
Abstract
The article presents the relevance of the completeness of accounting and analytical support for the activities of organizations in the context of the circular economy. In this regard, additions to the "Accounting Policy" (as a tool for the formation of information support) for organizations engaged in the landfillimg of municipal waste and biogas extraction are proposed. The developed additions to the accounting policy include aspects of the accounting process and forms of analytical accounting registers to reflect data on new accounting objects - biomass of municipal waste and reserves of renewable energy resources.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Malei A., Trubovich R. Decarbonization of an economy: creating economic prerequisites through the development of the waste recycling accounting at landfills // BIO Web Conf. nternational Conference Scientific and Technological Development of the Agro-Industrial Complex for the Purposes of Sustainable Development (STDAIC-2023). – 2024. – Vol. 83 [Online]. – URL: https://www.bio-conferences.org/articles/bioconf/abs/2024/02/bioconf_stdaic2024_04004/bioconf_stdaic2024_04004.html. DOI: https://doi.org/10.1051/bioconf/20248304004.
Малей Е.Б., Трубович Р.О. Экономическая сущность и оценка биомассы коммунальных отходов // Вестн. Полоц. гос. ун-та. Сер. D, Экон. и юрид. науки. – 2022. – № 12(62). – С. 47–51. DOI: https://doi.org/10.52928/2070-1632-2022-62-12-47-51.
Вегера С.Г., Метла О.С. Оценка и бухгалтерский учет минеральных ресурсов как части природного капитала: проблемы и пути решения // Бухгалтерский учет и анализ. – 2015. – № 9. – С. 8–12.