LA CONTABILIDAD FINANCIERA AMBIENTAL EN LAS EMPRESAS AGRICOLAS ECUATORIANAS. UN RETO PARA LA DEFENSA DE LA NATURALEZA
Journal Title: Revista Científica Retos de la Ciencia - Year 2017, Vol 1, Issue 1
Abstract
The Environmental Accounting is a part of Financial Accounting that allows to register and reveal economic information about enterprises operations impacting the nature due to their productive activities, which cannot be consolidated until now. The International Accounting Standard does not define normative specifications to treat and reveal those effects, which are important for taking correct decisions. In Ecuador, this information is not obtained directly from companies involved in agricultural activities, whereby the main objective of the investigation is to apply a specific policy of environmental accounting that lead to dispose of truthful and timely economic-financial information, which will be used to decrease the negative impact on the nature resulting of exploiting resources.
Authors and Affiliations
Pablo Domingo Vilela Mera
Keywords
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