PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss11-pp152-157Abstract
This article explores the improvement of the accounting system for environmental investment expenses at enterprises in the construction materials industry. The study identifies that under the current national chart of accounts, such expenses are recorded under general production costs, limiting transparency and analytical control. Therefore, the paper proposes the introduction of a new account 8540 – "Financing of Environmental Investment Expenditures" and its sub-accounts 8541, 8542, and 8543. Comparative analysis with IFRS standards and practical implementation based on selected industrial companies were conducted to justify the effectiveness of the proposed model.
Keywords:
environmental investments accounting construction industry sub-accounts chart of accounts IFRSReferences
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