INDUSTRIAL WESTE ACCOUNTING ON EXAMPLE ASH DUMPS
The article is devoted to the problems of accounting for industrial waste (technogenic deposits) on the example of ash and slag dumps. The influence of the organization of accounting for technogenic deposits on the indicators of cost, profit, and profitability of the enterprise, if these wastes are sold or used as secondary material, is studied. It is proved that the accounting system should accumulate and form such information that would allow with a sufficient degree of accuracy to determine the economic efficiency of the integrated use of raw materials, would aim at identifying reserves for increasing production efficiency. According to the authors, accounting under IFRS provides a more accurate assessment of ash and slag waste, which ultimately will allow the most accurate determination of the financial result from their further use