Kuliy-Demjanjuk Y. Accounting of expenditures on the environmental protection at the AIS enterprises.

Thesis is devoted to the theoretical concepts grounding and practical recommendations developing on improving the expenditures on the environmental protection at the AIS enterprises. In this paper, the necessity of theoretical and methodological approaches towards accounting for the expenditures on the environmental protection as a basis for sustainable development on the basis of the essence of the notion "sustainable development" as well as its current situation analysis in Ukraine. The accounting methods of management costs and encouraging of environmental protection and production expenditures on the environmental protection have been worked out. An approach towards accounting reflection of formation and distribution of expenditures on the environmental and economic rehabilitation of the land. The system of internal statements of the expenditures on the environmental protection as well as the procedure of forming and information fullness of statistical reports on the expenditures on the environmental protection has been improved.