Metodología para contabilizar los aspectos ambientales generados por instituciones públicas y privadas en base al cumplimiento de la normativa ambiental vigente.

This proposal is based on accounting principles with practical exercises demonstrating that environmental aspects and impacts can be clearly reflected in the financial statements of the companies showing to Environmental Accounting as a complement to environmental legal requirements of the country....

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Autor Principal: Novillo Bustos, María Soledad
Otros Autores: Hachi Quintana, José Gabriel
Formato: masterThesis
Idioma: spa
Publicado: 2015
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/7432
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Sumario: This proposal is based on accounting principles with practical exercises demonstrating that environmental aspects and impacts can be clearly reflected in the financial statements of the companies showing to Environmental Accounting as a complement to environmental legal requirements of the country. This study is to incentive to the Certified Public Accountants in environmental aspects of organizations and economic impacts, involving and thus reflects a comprehensive economic reality through the financial statements, as required by International Financial Reporting Standards which are currently applicable in Ecuador.