NATURAL RENT ACCOUNTING METHODOLOGY DEVELOPMENT IN THE CONTEXT OF STABLE DEVELOPMENT CONDITIONS REALIZATION

Abstract

At the сurrent stage of socio-economic development of society, the formation of management of limited natural resources is an important problem of science and practice. Herewith, the income management in the part of rent formed by natural resources, requires special attention to determine the amount of such rent, its distribution and use, including measures to protect and restore the ecological condition of natural resources. The purpose of the study is to develop the methodology of accounting of natural rent in the context of solving problems of implementing the provisions of the concept of sustainable development.

According to the results of the study the directions of the application of the elements of the accounting method in connection with the necessity to reflect the natural rent are outlined. The reflection of rent as an income in accounting will improve, first of all,  the awareness of the owners about the real incomes received, their structure and the quality of financial flows, and will also increase the cost of improvement of natural resources.