The purpose of the study is to determine the directions of reducing systemic risks in the process of industrial companies as participants in the process of environmental management. Analysing the totality of sources within the framework of the topic under study through comparative and analytical methods, the author determines that the environment is considered as a set of both inanimate and living beings, as well as their impact on human living existence. It is attributed to the totality of both the physical and biotic environment in which human life and work take place, or the habitat of plants and animals. It is an environment in which humans, fauna and flora survive or function. It is generally recognized that in recent centuries anthropogenic impacts have disrupted the harmony of ecosystems (air, soil, water), changed the surface of the Earth's crust, redesigned the standard of living. Natural resources can contribute to growth, development and poverty reduction. Globally, the extractive industry sector has grown exponentially, contributing to economic development. However, many countries in which organizations extract these natural resources face problems such as resource dependence and poor governance. It is significant that the extractive industries are divided into two sectors: mining and oil and gas. Companies in the extractive industries extract raw materials, including oil, coal, gold, iron, copper and other minerals, from the ground. Industrial mining processes include drilling, pumping, quarrying and mining. using resources to develop new ways to protect the environment.
The article discusses the concept of human capital, the existing approaches to its assessment, provides a definition of this concept. The article also justifies the need to take into account investments in human capital, formulated specific proposals for its accounting in organizations with the opening of the corresponding special account.
The article deals with the issues of reform, which the state pays special attention to. It is the Federal accounting standards for the public sector that take into account the specifics of the management and functioning of such entities, since these standards are necessary in order to establish uniform accounting rules for all state budget and Autonomous institutions, which will facilitate a comparative analysis of the activities of these organizations. Moreover, the development of the regulatory framework is moving towards providing organizations with greater independence and freedom of choice in the organization of accounting. It should be noted that such independence can be implemented by forming one of the most important documents for any organization, including the budget — accounting policy.
The article considers the need to organize internal tax control, criteria for evaluating its eff ectiveness, and defines its regulatory framework. Special attention is paid to tax control as a factor of economic security, the prospects for the development of the internal tax control system in the organization and the assessment of its eff ectiveness are noted.
Th e article considers contentious issues in accrued depreciation in accounting and tax registration, applied methods of accrual of depreciation. Th e author analyses legal precedents in the questions of introduction of accrued depreciation amount in tax registration.
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