Publicación: El medio ambiente y su incorporación en la información financiera de las organizaciones
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The present article thinks about the narrow relation that exists between environment and the finance in the organizations realizing an analysis on how it is possible across the International Financial Reporting Standards (IFRS) reflect adequately the economic implications of the environmental immersed costs in the managerial dynamics. It demands, to establish how across the International Financial Reporting Standards it is possible to recognize, measure and reveal the costs which a company can incur to be able to apply measures of environmental protection; to identify the negative consequences that there brings the development of the economic activity of the company in the environment; to examine on the importance of the environmental accounting in the managerial world, finally to determine countable treatment for the items related to the environmental costs and the countable policies that must be defined on the basis of the economic activity of the company. Of this form, it is demonstrated since across the implementation of the IFRS a company can reflect the environmental costs in his Reports in order that the administrators of decisions analyze the environmental implications of his organization and generate strategies, policies and measures that they contribute to the conservation of the environment fixing resources for this aim, without considering it to be a detriment for the company.