СЛЕДУЕТ ЛИ УЧИТЫВАТЬ ЗЕМЛЮ КАК КОМБИНИРОВАННЫЙ АКТИВ В ФИНАНСОВОЙ ОТЧЕТНОСТИ?
SHOULD ACCOUNTED OF LAND BE AS A COMBINED ASSET IN FINANSIAL REPORTING?

Author(s): Iryna Zhurakovska
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: land; combined assets; natural capital
Summary/Abstract: The aim of the study is to determine the role of accounting and financial reporting in preserving the natural capital of the land. Global environmental problems are forcing to change the rules for accounting for all assets related to the environment, including land. The article analysesapproaches to accounting for land and environmental costs according to international financial reporting standards, and also highlights how globalization and internationalization of reporting requirements take into account the challenges of our time. It is proposed to evaluate and account for land as a combined asset that combines land as a traditional asset, and, depending on the purpose of the land, other assets (for example, biological) and ecosystem services.

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