New Accounting Regulations on Waste Management

New Accounting Regulations on Waste Management

Number 1, January 2020  »  Financial accounting and reporting

Professor Lucian Cernușca, PhD b
Associate Professor Luiela Magdalena Csorba, PhD b
a "Aurel Vlaicu" University of Arad
b "Aurel Vlaicu" University of Arad

Abstract: This article focuses on illustrating how to account for the operations resulting from the establishment and payment of the Environment Fund and the ecotax, taking into account the legislative changes introduced in July 2019, with the approval of Government Emergency Ordinance 50/2019 amending and supplementing Government Emergency Ordinance 196/2005 on the Environment Fund and amending and supplementing Law 249/2015 on managing packaging and packaging waste.
Classification JEL: M41, Q57 | Pages: 11-21

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