ENVIRONMENTAL ACCOUNTING - A TOOL USED BY THE ENTITY FOR DETERMINING ENVIRONMENTAL COSTS

This paper wants to make a fundamental contribution to current and recently started adebate in the accounting profession and beyond. Internationally, the accounting profession, influencedby a variety of views and broader contextual forces, began to really take into account howenvironmental regulation of accounting. Historically speaking, the accounting was limited, most oftenin his reflections on the resources represented by property and financial entities. This has become lessappropriate, being left out of accounting reflecting the "costs" important, such as environmental,social, etc. Which were not present in the financial statements of entities, it is because entities do not"pay" anything for the environment, and rather less on social issues. This does not mean that society asa whole; do not support these "costs". The emergence of environmental accounting dating back to1970, interest in this area increased considerably, from managers to give greater importance toenvironmental issues.