Счетоводни аспекти на придобиването на дълготрайни материални активи, предназначени за опазване на околната среда по линия на европейските фондове
Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds

Summary/Abstract: Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability.The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.

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