Fundamentación teórica de la estructura general del marco conceptual para la preparación y presentación de informes y estados contables financieros ambientales
The model of envioronmental accounting has very few theorical developments and an absence of generally accepted regulation. The organizations have implemented systems of financial environmental accounting and of environmental management. Remaining the accounting environmental model in a full ignoran...
- Autores:
-
Valencia Rodríguez, Marcela
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2011
- Institución:
- Universidad del Quindío
- Repositorio:
- Repositorio Universidad del Quindío
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uniquindio.edu.co:001/922
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/922
- Palabra clave:
- Contabilidad ambiental
Contabilidad financiera
Micro-contabilidad
Normas
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
| Summary: | The model of envioronmental accounting has very few theorical developments and an absence of generally accepted regulation. The organizations have implemented systems of financial environmental accounting and of environmental management. Remaining the accounting environmental model in a full ignorance for theoricals instrumentalist and accounting standardisers. It is a transdisciplinary challenge the development of this model. Similar situation can be attested of the accounting social model. Evidently yhe profit of an organization should recognize several of actual and potential impacts of its production about the natural resources and the social condition. |
|---|