Genesis of international legal regulation of the account of objects and substances that harmful effect on the condition of the environmental environment
DOI:
https://doi.org/10.31548/law2019.02.010Abstract
The article deals with the peculiarities of the formation and modern state of international legal regulation of the accounting of objects and substances that have a detrimental effect on the state of the environment. It was established that the duty to keep records of objects and substances that cause or may have harmful effects on the environment is enshrined in many international agreements and agreements, but the only comprehensive legal document to determine all the elements of the structure of such accounting is absent, that leads to the systematic systematization of existing accounting systems in some countries, which are environmentally friendly.
Key words: accounting, objects and substances that have a detrimental effect on the state of the environment, genesis, international legal regulation, systematization of legislation.
References
Mizhnarodni standarty finansovoyi zvitnosti [International Financial Reporting Standards] (1998): Pershe ofitsiyne vydannya mizhnarodnykh standartiv rosiysʹkoyu movoyu. Moskva: Firma «Asker», 890.
Kovalʹov, V.V. (1997). Standartyzatsiya bukhhaltersʹkoho obliku: mizhnarodnyy aspect [Accounting Standardization: international aspect]. Bukhhaltersʹkyy oblik, 11, 20–21.
Krasnova, I.O. (1992). Ekolohichne pravo i upravlinnya v SSHA [Environmental Law and Management in the USA]. Moskva: Baykalʹsʹka akademiya, 240.
Syerov, H.P. (1999). Ekolohichnyy audy [Environmental audit]. Moskva: «Ispyt», 448.
Econnexions. Pour Her l'environnement et Hysopohshe. Concepts, sources et methodes du Systeme des comptes de l'environnement et des ressources du Canada. Canada. Statistique (1997).
Environmental Audit Program Design Guidelines for Federal Agencies. Available at: http: www.epa.gov/compliance/resources.
Hryuninh, X., Koen, M. (2000). Mizhnarodni standarty finansovoyi zvitnosti [International Financial Reporting Standards]. International Accounting Standards. Moskva: ICAR; World Bank, 181.
Matvyeyeva, O.M. (1998). Mizhnarodnyy bukhhaltersʹkyy oblik [International Accounting] (GAAP i IAS). Moskva: Yzd-vo «Dys», 192.
Yehorova, E.H. (1995). Porivnyalʹnyy analiz zarubizhnykh podatkovykh system i rozvytok opodatkuvannya v Rosiyi [Comparative analysis of foreign tax systems and the development of taxation in Russia]. Podatkovyy visnyk, 11, 25–29.
Podatkovi systemy zarubizhnykh krayin [Tax systems of foreign countries] (1997). Moskva: YUNYTY, 243.
Rio-de-Zhaneyrsʹka deklaratsiya OON po navkolyshnʹomu seredovyshchu i rozvytku [UN Rio Declaration on Environment and Development] (1992). Available at: http://www.un.org/ru.
Rekomendatsiya Parlament•sʹkoyi Asambleyi Rady Yevropy 1653 (2004) Pro ekolohichnyy obliku yak instrumenti staloho rozvytku [Council of Europe Recommendation 1653 (2004) on environmental accounting as a tool for sustainable development] (dok. 10071) 2.03.2004. Available at: http://www.coe.int/t/r/parliamentary_assembly.
Dyrektyva 2003/87/YES Yevropeysʹkoho Parlamentu ta Rady YES vid 13.10.2003 otnosytelʹno Zasnuvannya skhemy dlya Zmenshennya vikidiv v atmosferu parnykovykh haziv, torhuyuchi v mezhakh Spivtovaristva ta pro vnesennya zmin do Dyrektyvy Rady 96/61/ YES [Directive establishing a scheme for the reduction of greenhouse gas emissions by trading within the Community]. OV L 275, 25.10.2003, 32.
Kompleksnyy ekolohichnyy ta ekonomichnyy oblik [Integrated environmental and economic accounting] (2001). Operatyvne posibnyk. Departament z ekonomichnykh i sotsialʹnykh pytanʹ. Stat. viddil. (Metodychni doslidzhennya, Ser. F, №78). Nʹyu-York: OON, 201.
Tsentralʹna osnova systemy pryrodno-ekonomichnoho obliku, 2012 [Central basis of the system of natural-economic accounting, 2012] (2017). OON. Nʹyu-York, 369.
Nature and the Wealth of Nations. Available at: http://temis.documentation.developpement-durable.gouv.fr
CO2 content of German import and export goods, 2000–2010. Available at: https://unstats.un.org/unsd/envaccounting/ceea/archive/Air/Germany
Waste Account, Australia, Experimental Estimates. Available at: https://unstats.un.org/unsd/envaccounting/ceea/archive/MFA/Aus_waste_acct_2013.pdf
Extended Input-Output Model for Energy and Greenhouse Gases. Available at: https://unstats.un.org/unsd/envaccounting/ceea/archive
Manual for Air Emissions Accounts. Available at: https://unstats.un.org/unsd/envaccounting/ceea/archive/Air/Eurostat
Accounting for Freshwater Quality in India. Available at: https://unstats.un.org/unsd/envaccounting/ceea/archive/Water
Stratehiya staloho rozvytku Ukrayiny do 2030 [Strategy of steel development of Ukraine until 2030]: Proekt. Available at: https://igu.org.ua/sites/default/files/.pdf.
Downloads
Additional Files
Published
Issue
Section
License
Relationship between right holders and users shall be governed by the terms of the license Creative Commons Attribution – non-commercial – Distribution On Same Conditions 4.0 international (CC BY-NC-SA 4.0):https://creativecommons.org/licenses/by-nc-sa/4.0/deed.uk
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).