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Improving the accounting of environmental costs on the basis of international financial accounting standards

Field of Science:Economics, Econometrics and FinanceEconomics and Econometrics
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Scientific electronic journal "Digital Economy"

Scientific electronic journal "Digital Economy"

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ARTICLE ANNOTATION

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The article scientifically substantiates the economic essence of environmental costs, their accounting on the basis of international financial reporting standards (IFRS), and the need to improve the accounting system in this area in the Republic of Uzbekistan. Also, Uzbek and international (OECD, World Bank) statistical data for 2020–2024 are analyzed and organizational and methodological mechanisms for reflecting environmental costs in accounting are proposed.

AUTHORS

G.Turdieva

"BERDAQ ATINDAG`I QARAQALPAQ MA`MLEKETLIK UNIVERSITETI" DAVLAT MUASSASASI

A.Jienbaeva

SAMARQAND DAVLAT VETERINARIYA MEDITSINASI, CHORVACHILIK VA BIOTEXNOLOGIYALAR UNIVERSITETI NUKUS FILIALI

Tags

# green economy# sustainable development# international financial reporting standards# IFRS# environmental costs# environmental accounting# IAS 37# IFRIC 1

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Article Identifiers

ROI:

https://eroi.uz/11.142/A026-674045

DOI:

Not Available

References

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