Environmental accounting as a component of ecological compliance at enterprises

The article analyzes the features of various accounting subsystems, gives their brief comparative characteristics. Special attention is paid to environmental accounting as a component of ecological compliance of enterprises. We have identified the purpose, tasks, functions, objects and users of environmental accounting. The article discusses how the subjects can fully obtain information on environmental protection activities, costs of environmental protection measures from environmental accounting. Environmental reporting is based on identification of environmental costs in accounting and organization of environmental accounting, and allows enterprises to determine their financial condition taking into account environmental indicators.