IDEAS home Printed from https://ideas.repec.org/a/mnz/lumina/v0y2010i11p114-137.html
   My bibliography  Save this article

Análisis de los criterios de reconocimiento de las cuentas ambientales en los Estándares Internacionales de Contabilidad y Reportes Financieros IAS-IFRS Patterns in Neighboring Areas Colombia

Author

Listed:
  • Eutimio Mejía Soto

    (Universidad del Quindío)

Abstract

Los criterios de reconocimiento de los elementos de los estados contables, constituyen los aspectos y criterios que se deben tener en cuenta para incorporar una partida en los reportes cualitativos y cuantitativos de la entidad. El presente texto analiza las dificultades que para la contabilidad ambiental representa la utilización de los mismos criterios de re- conocimiento de las partidas financieras. En consecuencia se propone que para efectos de la contabilidad ambiental se diseñen unos criterios de reconocimiento acorde con el objeto de estudio, fines y función de esta área específica de la contabilidad.

Suggested Citation

  • Eutimio Mejía Soto, 2010. "Análisis de los criterios de reconocimiento de las cuentas ambientales en los Estándares Internacionales de Contabilidad y Reportes Financieros IAS-IFRS Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(11), pages 114-137, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2010:i:11:p:114-137
    as

    Download full text from publisher

    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1215/1289
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Criterios de reconocimiento; contabilidad ambiental; cuentas ambientales; estándares contables; elementos de los estados contables; responsabilidad ambiental;
    All these keywords.

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mnz:lumina:v:0:y:2010:i:11:p:114-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Luisa Fernanda Giraldo Gómez (email available below). General contact details of provider: https://edirc.repec.org/data/femanco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.