Accounting Representation from the Corporate Environmental Impact Perspective. In the Context of the Development of ndustrial Activities in Latin America
Current tendencies for corporate accountingrepresentation aim to record accounting facts or phenomenaderived from different perspectives, among which wefind the ecological or environmental one. In that sense, inaddition to record the financial and economic results fromcompanies, accounting science f...
| Autor Principal: | Colmenares, Loyda; Universidad de los Andes |
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| Otros Autores: | Valderrama, Yosman; Universidad de Los Andes, Adriani, Rolando; Universidad de Los Andes |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Editorial Pontificia Universidad Javeriana
2015
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| Materias: | |
| Acceso en línea: |
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/15011 |
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| Sumario: |
Current tendencies for corporate accountingrepresentation aim to record accounting facts or phenomenaderived from different perspectives, among which wefind the ecological or environmental one. In that sense, inaddition to record the financial and economic results fromcompanies, accounting science faces the challenge relatedto focusing on appraising and showing data from the corporateimpact on the ecosystem. With this concept, theobjective of this research was to analyze the accountingrepresentation from the perspective of the environmentalimpact caused by the development of industrial activitiesin Latin America. Methodologically, the study was carriedout by means of a document exploration using techniquessuch as discovery, critical analysis, and analytic summary.Among the final reflections, the disclosure of economic andfinancial information derived from industrial actions onthe environment is supported, from an ecological pointof view, on the quantification of the environmental impactto be presented as an integral part of the corporate financiallanguage. This idea is supported by the assumptions ofgoing concern and sufficient disclosure, which state thatfinancial statements must disclose any fact that could causedoubt about the financial situation of the company or thecontinuation of its line of business. |
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