STATE AND FEATURES OF ENVIRONMENTAL ACCOUNTING IN THE KAZAKHSTAN

Author(s): Abdrakhmanova Aigul Ualievna, Belgibaeva Anargul Sarsembaevna, Sartov Utegen Kuttuguzhinovich

Rubric: Environmental economics

DOI: 10.21777/2587-554X-2019-3-67-74

Release: 2019-3 (30)

Pages: 67-74

Keywords: Ecology, environmental costs, payments, cost accounting, environmental protection measures, appraisal reserve

Annotation: The following research objectives are considered in the work: the study of environmental measures; identification of possible costs to eliminate environmental damage; the study of the classification of costs to eliminate environmental damage. Sustainability measurement and accounting can be applied to areas of social impact, especially for those enterprises engaged in international trade, where considerations regarding materials and labor are subject to public scrutiny. Audit and assessment are the basis of environmental and social accounting, so the adoption of proven strategies to study the basic metrics will help accountants conduct an effective analysis. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. Methods for determining environmental damage obligations are of practical importance today. When recognizing assets or liabilities in connection with the production process, he must apply his experience, knowledge of relevant financial reporting standards, the requirements of the legislation of the country in which the company operates, as well as professional judgment. As a result of studying the problem of accounting for environmental costs, the authors concluded that a competent and professional approach to cost accounting in the field of environmental protection is necessary.

Bibliography: Abdrakhmanova AI.UA., Belgibaeva AN.SA., Sartov UT.KU. STATE AND FEATURES OF ENVIRONMENTAL ACCOUNTING IN THE KAZAKHSTAN // Economics and Management. – 2019. – № 3 (30). – С. 67-74. doi: 10.21777/2587-554X-2019-3-67-74