Kireitseva H. Accounting operations of air

The thesis is devoted to the substantiation of theoretical concepts and develops practical recommendations to improve accounting operations of air protection. Improved classifications of environmental accounting activities of the operations of air protection. Organizational-methodical provision of accounting of environmental costs, environmental liabilities, environmental revenues from transactions with air protection. The necessity of assignment of quotas for greenhouse gas accounting objects developed their classification and the method of accounting quotas for greenhouse gas emissions that will provide accurate and timely information on their revenues and sales in the framework of the Kyoto commitments. Established the need to display environmental information about company operations with air protection in the statements.