Ochrona środowiska w świetle ustawy o rachunkowości
Environmental protection in the light of the Act on accountancy

Summary/Abstract: The paper presents the links between the realization of duties in the scope of accounting register and financial reporting, which result from the Act on accountancy of 22 September 1994 and environmental protection. The paper was based on available literature of the subject and research conducted by other scientific centres. It attempts to indicate the possibility of applying the tools accessible within accountancy to analyze various aspects of environmental protection which occurs in the business activity led by companies. In the introductory part, the authors presented the significance of the Act for the functioning of a company. Then, duties of business units in the scope of financial reporting were presented. In the following part, the authors indicated that applying the profit and loss calculus with reference to environmental protection would permit to determine the following: profit or loss from sales of ecological products and services, expressed a 1. s the difference between revenues from the sales of ecological goods and services and also the costs of operation activity in the scope of environmental protection; 2. profit (loss) from operation ecological activity, which is obtained upon taking into account the remaining revenues and operation costs related to ecological activity; 3. profit (loss) from business activity in the scope of ecological activity upon taking into account revenues and financial costs related to ecological activity; 4. gross profit (loss), upon taking into account the result of extraordinary events connected with ecological activity; 5. net profit that results from gross profit minus income tax on ecological activity as well as other obligatory burdening resulting from ecological activity. In the final part, the authors presented the concepts of modification of the Act on accountancy, which would make running control of costs related to environmental protection possible, as Ochrona środowiska w świetle ustawy o rachunkowości 57 well as permit to conduct comparative studies in relation to enterprises. This would allow determining marginal costs of protection of particular components of natural environment.

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