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Desarrollo Y Carácter Normativo De La Contabilidad Ambiental En El Ecuador
ISSN: 2602 - 8247
Publisher: author
Desarrollo Y Carácter Normativo De La Contabilidad Ambiental En El Ecuador
Indexed in
Social Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 3
Article Transparency Score: 2
Article Operation Score: 2
Article Articles Score: 3
Article Accessibility Score: 3
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International Category Code (ICC):
ICC-0202
Publisher: Fundación Internacional Para La Educación La Ciencia Y La ..
International Journal Address (IAA):
IAA.ZONE/2602410918247
eISSN
:
2602 - 8247
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Abstract
The environmental accounting, a part of the accounting, allows to register and reveal economical-financial information of the companies activities impacting in the nature with their production activities and, until now, it has not obtained a big development because of the lack of commitment showed by the businessmen, who does not want to reveal these abnormalities due to it represents great amounts of money. The accounting standards that are currently applied do not indicate regulatory provisions to register and reveal the environmental effects that are caused. The results of accounting are important for the calculation of financial and eco-efficiency indicators, to facilitate decision making in companies, for the impacts that are caused to the environment and nature. For the theoretical sources consulted, in Ecuadorian companies this accounting is not done, but it is made environmental accounting, since some years ago, through the Mi...
