Actual problems of formation of environmental accounting
To date, the problem of environmental safety is becoming more urgent, the aggravation of global environmental problems necessitates its solution at the level of all spheres of society, including the economic. The activities of enterprises directly affect climate change and provoke the emergence of new environmental problems. One of the most important factors contributing to the increase of efficiency of activity of enterprises in the environmental aspect, is the reflection of the activities on environmental management in the financial statements, in this regard, it is necessary to distinguish between the main problems arising in the formation of environmental accounting. This article presents and describes the main problems of formation of environmental accounting.