Publicación:

La contabilidad ambiental en las normas internacionales de información financiera

Resumen

Currently accounting has undergone a number of changes to important international level to which we should submit, accountants Arauca city at this time are not clear on the aspects of IFRS on environmental accounting, being that their ideology is aims in seeking to maximize profit regardless of the damage they can cause to the environment and the responsibility that companies have to take regarding the preservation of the environment. With the inclusion of international financial reporting standards in environmental accounting should be more relevant compliance and enforcement of same, considering that major changes may result in sanctions of a legal nature to non-compliance with IFRS are presented. That is why it is necessary to collect information required for a document in order to provide expertise and support on environmental accounting under IFRS.