Contabilidad y Sostenibilidad Ambiental en la Empresa Agropecuaria “Una Aproximación a un Caso de Valoración de Activos Biológicos de la Hacienda Villa Isabela SAS”

The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation o...

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Autores:
Gómez Herreño, Francis Mariana
Mantilla Pinilla, Eduardo
Tipo de recurso:
Fecha de publicación:
2019
Institución:
Universidad Santo Tomás
Repositorio:
Repositorio Institucional USTA
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/17342
Acceso en línea:
http://revistas.ustatunja.edu.co/index.php/ivestigium/article/view/1694
Palabra clave:
Agricultural Sector
Environmental Sustain ability
Information System
Sustainable Agriculture
Reasonable Value
Agricultural Accounting
Agricultural Inventory
Sector Agropecuario
Sostenibilidad Ambiental
Sistema de Información
Agricultura Sostenible
Valor Razonable
Contabilidad agropecuaria
Inventario agrícola
secteur agricole
durabilité del'environnement
système d'information
agriculture durable
valeur raisonnable
comptabilité agricole
inventaire agricole
Setor Agropecuário
Sustentabilidade Ambiental
Sistema de Informação
Agricultura Sustentável
Valor Razoável
Contabilidade Agrícola
Inventário Agrícola
Rights
License
Derechos de autor 2019 In Vestigium Ire
Description
Summary:The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS), in addition to the rationality on the value provided by nature, calculated and explained in the article.