Article is devoted to consideration of a problem becoming of the ecological accounting and also representation of the information of protection of an environment in structure of the financial reporting of the commercial enterprises. Cases for the benefit of this most perspective direction of development of the financial accounting in light of the concept of steady development is given. The review of the international practice of a regulation, standardization of the accounting and ecological reporting illustrates a degree of development and basic achievement in this field; it can be successfully used during reforming system of the accounting, and also practical activity of the russian enterprises.