Economic assessment of environmental investments and their accounting according to IFRS

The article discusses the basic concept and significance of environmental investments, showing that they have both specific and general disadvantages. The need to develop a nomenclature of environmental cost items has been identified, due to the change in the nature of costs in connection with the greening of production. The need has been identified to develop a nomenclature of items of environmental expenses (costs) and income (receipts) of an economic entity, which should be based on their grouping according to the goals of environmental activities in order to successfully solve complex and multifaceted problems. the problem of greening accounting. The effectiveness of environmental investments is also considered.