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New Accounting Regulations on Waste Management

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

  • Luiela Magdalena CSORBA

    ("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.

Suggested Citation

  • Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 11-21, January.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:1:p:11-21
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    More about this item

    Keywords

    waste management; integrated waste management; Environment Fund; ecotax; Program regarding the stimulation of national car park renewal;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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