IMPROVEMENT OF ACCOUNTING AND AUDITING OF ENVIRONMENTAL ACTIVITIES IN BUILDING MATERIALS INDUSTRY ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.21246743Keywords:
environmental accounting, environmental assets, environmental investments, subaccount, audit, depreciation, reserve, ESG report, cost.Abstract
This article examines issues related to improving the accounting and auditing of environmental
activities in enterprises of the building materials industry. Given the high capital intensity, energy consumption,
and environmental impact of the sector, the need for separate accounting of environmental assets, investments,
and liabilities is substantiated. As a result of the research, an environmental accounting system based on
subaccounts 0192 and 0193, a model for financing environmental investments using account 8540 and its
subaccounts, a comprehensive audit approach based on accounts 9430 and 8920, and sample reporting
forms aligned with ESG requirements were developed. The proposals are based on data from the joint-stock
companies Kyzylkumsement, Ahangarancement, and Kuvasoysement and are aimed at increasing accounting
transparency and audit efficiency.
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