The present paper is devoted to the organization and improvement of the maintenance of environmental accounting in Kazakh companies in market conditions. It deals with environmental costs, which present a more traditional area of environmental reporting and are usually given by accountants and ecologists. Environmental prepaid expenses (as well as any potential costs) are a consequence of the events of the previous periods and the anticipated events, the consequences of which should lead to a decrease in the financial performance of the company. As a result of studying the problem of environmental cost accounting, the authors determined the need for a competent and professional approach to cost accounting in the field of environmental protection.
The authors examined the costs by the places of their origin, studied the structure of environmental costs, considered the requirements of International Accounting Standard 37 “Provisions, Contingent Liabilities and Contingent Assets” on the establishment of valuation provisions. This article describes the process of allocation of environmental costs by certain types of products, manufacturing lines and facilities. The given classification of costs reflects the environmental measures related to human activities for the protection of the environment, enshrined to some extent in regulatory documents and methodical positions. The authors emphasize the role of public authorities in the establishment of payments by the types of waste. In this connection, it refers to the recovery of environmental costs and the reduction of discharges, which, consequently, results in the reduction of payments.
Стоимость активов ежегодно подвергается изменениям. Так, по основным средствам на каждую отчетную дату определяется новая балансовая стоимость, которая вытекает из первоначальной стоимости, скорректированной на сумму амортизации и возможных убытков от обесценения. Сложность определения новой балансовой стоимости основных средств возникает из-за определения того, есть ли возможное обесценение актива. Предприятие должно отслеживать ежегодно, есть ли обесценение, произошло ли реальное снижение стоимости, как именно оно повлияет на показатели финансовой отчетности, каков будет исход управленческих решений. Обсуждаются значение понятия «обесценение» и методики обесценения различных активов.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.