ФАСЕТНА КЛАСИФІКАЦІЯ ПРИРОДНОГО КАПІТАЛУ ЯК ОСНОВА ЙОГО ОБЛІКОВО-ЗВІТНОЇ ІНТЕРПРЕТАЦІЇ

Abstract

The purpose of the article is to develop natural capital facet classification as the basis of its accounting interpretation in the context of environmental economy sustainable development in the knowledge society functioning conditions. It is proved that relation of natural capital functions to lifesupporting substantiates practical importance of accounting objects classification provides their grouping and systematization in various accounting and analytical sections depending on the purpose of using data to support the enterprise management system. The article substantiates the interdependence of the accounting system development to reflect the new and specific types of assets, liabilities, income and expenses of modern food technology businesses from the point of the science-based accounting objects classification. The hierarchical and facet approaches to the classification of any objects, differentiated by the strategy of classification features use of and elements subordination, are investigated. Advantages and disadvantages of both classification methods are analyzed. It is proved that the facet method is more adequate for classification of the ecological aspects of the food technology enterprises activities. Within developed facet classification of the natural capital elements following facets has been selected: non-current assets, current assets, capital, long-term liabilities, current liabilities, elements of natural capital for disclosure by UNCTAD Core Indicators, elements of natural capital for disclosure by Methodology for SDG indicator 12.6.1, elements of natural capital for the Management report generation. The possibility of applying proposed facet classification by enterprises of different types of activities has been proved. It is illustrated on environmental assets of the food technology enterprises taking into account industry specificity when modeling further detailing of the natural capital elements within each section of a particular facet. It is suggested to use the developed classification into the basis of modeling of the synthetic accounting accounts system and reporting indicators, developing analytical accounting models of ecological aspects of the food technology enterprises economic activities and designing of corresponding documents for primary accounting.