ROMANIAN ACCOUNTING INVOLVEMENT IN MONITORING ENVIRONMENTAL ISSUES

The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and national accounting standards, addressing environmental issues and the manner in which they are presented in accounting and then in the financial statements of Alba countys entities. The scientific approach is based on information from national, European and international professional literature and practice, as well as from factual documentation on a number of 170 entities in the Alba county. In this paper we made use of documenting research methods, analysis, synthesis, comparison, case study, graphic representation.