Abstract
Most of the environmental obligations of mining enterprises are represented by obligations to decommission assets and restore the environment. Within the framework of this article, the features of these obligations that have an impact on the choice of accounting methodology are considered, and a generalization of legislative acts that are the basis for the emergence of environmental obligations is presented. Approaches to determining the discount rate in accordance with various accounting systems are also analyzed, and the procedure for calculating the discount rate in the absence of risk-free instruments with a maturity close to the term of the estimated liability is considered. The problem of providing financing for liquidation work is identified.
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