ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) st...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2517 |
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| author | O. V. Zhukova |
| author_facet | O. V. Zhukova |
| author_sort | O. V. Zhukova |
| collection | DOAJ |
| description | The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to improve the Russian system of normative regulation of disclosure of information about environmental obligations in accounting (financial) statements. |
| format | Article |
| id | doaj-art-d77972e4eb2b4783a4aea57ba344ad12 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d77972e4eb2b4783a4aea57ba344ad122025-02-04T08:28:06ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-12-01011909510.26425/1816-4277-2020-11-90-951891ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDSO. V. Zhukova0Financial University under the Government of the Russian FederationThe article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to improve the Russian system of normative regulation of disclosure of information about environmental obligations in accounting (financial) statements.https://vestnik.guu.ru/jour/article/view/2517accounting statementsconsolidated financial statementdisclosure of informationenvironmental disastersenvironmental obligationsenvironmental responsibilityestimated liabilityfasifrs |
| spellingShingle | O. V. Zhukova ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS Вестник университета accounting statements consolidated financial statement disclosure of information environmental disasters environmental obligations environmental responsibility estimated liability fas ifrs |
| title | ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS |
| title_full | ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS |
| title_fullStr | ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS |
| title_full_unstemmed | ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS |
| title_short | ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS |
| title_sort | environmental obligations of russian organizations the paradox of information disclosure depending on applicable standards |
| topic | accounting statements consolidated financial statement disclosure of information environmental disasters environmental obligations environmental responsibility estimated liability fas ifrs |
| url | https://vestnik.guu.ru/jour/article/view/2517 |
| work_keys_str_mv | AT ovzhukova environmentalobligationsofrussianorganizationstheparadoxofinformationdisclosuredependingonapplicablestandards |