УКР РУС ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

 PUBLISHER

INZHEK PUBLISHING HOUSE (KHARKIV, UKRAINE)

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №7-2018

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

26

Section: Economics of Enterprise
UDC 657:006.32(477)
Krutova A. S., Nesterenko O. O.
The Methodological Aspects of Reflection of Natural Capital Objects in Enterprise’s Reporting (p. 177 - 184)

The article is aimed at developing methodological aspects of classification and disclosure of natural capital in the integrated reporting of domestic economic entities. The evolution of natural capital is considered and the issues of introduction of the State strategy of ecological policy according to requirements of European Union directives are defined. The basic tasks of accountance of natural capital are defined. The scheme of interconnection of functions of natural capital is developed, to which at micro-level belong the functions of maintenance of continuity of activity, protective, controlling, distributive, regulating and innovative. Recommendations on disclosure of information on natural capital in the integrated reporting in a three-dimensional time space have been developed. In order to complex account the multifaceted structure of natural capital while forming integrated reporting, the classification of natural capital is developed according to the following accounting objects: turnover assets, non-negotiable assets, and liabilities. Participation of natural capital in the formation of financial results to ensure sustainable development of an economic entity has been researched.
Keywords: integrated reporting, natural capital, biodiversity, natural resources, functions of natural capital, classification of natural capital by accounting objects.
Fig.: 3. Bibl.: 25.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Nesterenko Oksana O. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 4

Download article (pdf) -

Reference to this article:
Krutova, Angelika S., and Nesterenko, Oksana O. (2018) “The Methodological Aspects of Reflection of Natural Capital Objects in Enterprise’s Reporting.” Business Inform 7:177–184.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

Journal «Economics of Development»

  © Business Inform, 1992 - 2020 The site and its metadata are licensed under CC BY-SA. Write to webmaster