Los recursos naturales como un elemento potencial en la revolución de la contabilidad

In this paper the impact of a new accounting segment (which may be very promising in this discipline) will be discussed, as are the ways to monitor, measure and assess natural resources either through recognized technical value methods or acceptable generality processes, as the directions of the Int...

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Autor Principal: Arias Rosero, David Alberto
Otros Autores: Urquijo Patiño, Mayron
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Universidad de San Buenaventura - Cali 2017
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Acceso en línea: 0123-5834
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Sumario: In this paper the impact of a new accounting segment (which may be very promising in this discipline) will be discussed, as are the ways to monitor, measure and assess natural resources either through recognized technical value methods or acceptable generality processes, as the directions of the International Accounting Standards (IAS) 41-Agriculture, prices of goods standardized by the domestic and foreign commodities markets and the process which environmental accounting went through.