The article defines possible boundaries for forest accounts under the System of Environmental-Economic Accounting (SEEA) in accordance with the legislation of the Republic of Belarus. Under the designated boundaries and in line with the recommendations of the United Nations, the Food and Agriculture Organization of the United Nations, and others in the field of Environmental-Economic Accounting, a list of possible SEEA accounts for forest resources is proposed: asset account for forests and other wooded lands, asset account for timber resources, flow accounts for timber resources as well as ecosystem accounts for carbon and forest services.The proposed standard SEEA accounts characterizing forest resources are adapted by the author in accordance with the legislation in force in Belarus and the accounting methodology, as a result of which the author has proposed the following layouts of forest resources accounts: asset account for forest land, asset account for timber resources for forest stands, flow account for marketable timber resources. For each of the accounts, a comparative characteristic of national and international terminology is presented; in some cases, the authors name the phenomena and processes.In the case of ecosystem accounts, in view of the methodological gaps and difficulties of accounting at the national level, the author proposed creating tables of key indicators of ecosystem assets and ecosystem services for forest resources.The article concludes with the structural-logical model “SEEA-Forest Resources” through which the relationships between the generated accounts are described.
The article addresses the stages towards the establishment of methodological base for the environmental-economic accounting at the global level and the adoption of the System of Environmental-Economic Accounting (SEEA) 2012 - Central Framework as the first international statistical standard in this area. The structure of the system of environmental-economic accounting in the context of the types of accounts in accordance with the SEEA Central Framework is considered. The approach of grouping accounts by thematic modules with an emphasis on the Forest module is also presented, the problem areas are identified when using this approach. Using the example of the current Belarusian legislation, an attempt has been made to describe the possible boundaries of the Forest module if it is formed in the Republic of Belarus.The trends in building of environmental-economic accounts in countries around the world, which are based on the results of global assessments conducted by the United Nations Statistics Division, are analyzed. In addition, the author discussed the background and problems for the build of environmental-economic accounts for forest resources in the Republic of Belarus. Examples of early national studies and their reflection in current practice when publishing data are presented. The national legislative, institutional, methodological and information bases that can contribute to the build of accounts are analyzed. Short conclusions are made about the possibilities of forming environmentaleconomic accounts for the forest resources in the country.
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