The International financial reporting standards and environmental issues

Measuring the impact of business on the environment has a specific treatment, not only in financial accounting but also in management accounting and auditing. This paper covers the existing accounting regulations currently in progress and proposals on environmental issues made or received by the Int...

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Autor principal: García Fronti, Inés Mercedes
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2011
Materias:
Normas internacionales
Contabilidad ambiental
Medio ambiente
Sostenibilidad
Internationals Standard
Environmental Accounting
Environmental
Sustainability
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/102
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=102_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-102_oai
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spelling I28-R145-102_oai2025-02-11 García Fronti, Inés Mercedes 2011-11-18 Measuring the impact of business on the environment has a specific treatment, not only in financial accounting but also in management accounting and auditing. This paper covers the existing accounting regulations currently in progress and proposals on environmental issues made or received by the International Accounting Standards Board (IASB), while recommending the inclusion of environmental liabilities and assets in the financial information of companies and contingencies, costs and financial statements relating to the environment. Finally, the steps also point to a logical evolution of environmental accounting standards. La medición del impacto de la actividad empresarial sobre el medio ambiente tiene un tratamiento específico, no sólo en la contabilidad financiera, sino también en la contabilidad de gestión y en la auditoría. El presente trabajo recoge la normativa contable existente en la actualidad y las propuestas en curso elaboradas o recibidas por el International Accounting Standards Board (IASB) sobre cuestiones ambientales, a la vez que recomienda la inclusión de pasivos y activos ambientales en la información financiera de las empresas, así como contingencias, costos y estados financieros referidos al medio ambiente. Finalmente, se apuntan también los pasos de una evolución lógica recomendable de la normativa contable financiero-ambiental.  application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/102 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/102/150 Contabilidad y Auditoría; Núm. 34 (17): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 12 Págs. 1852-446X 1515-2340 Normas internacionales Contabilidad ambiental Medio ambiente Sostenibilidad Internationals Standard Environmental Accounting Environmental Sustainability The International financial reporting standards and environmental issues Las Normas internacionales de información financiera y las cuestiones ambientales info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=102_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Normas internacionales
Contabilidad ambiental
Medio ambiente
Sostenibilidad
Internationals Standard
Environmental Accounting
Environmental
Sustainability
spellingShingle Normas internacionales
Contabilidad ambiental
Medio ambiente
Sostenibilidad
Internationals Standard
Environmental Accounting
Environmental
Sustainability
García Fronti, Inés Mercedes
The International financial reporting standards and environmental issues
topic_facet Normas internacionales
Contabilidad ambiental
Medio ambiente
Sostenibilidad
Internationals Standard
Environmental Accounting
Environmental
Sustainability
description Measuring the impact of business on the environment has a specific treatment, not only in financial accounting but also in management accounting and auditing. This paper covers the existing accounting regulations currently in progress and proposals on environmental issues made or received by the International Accounting Standards Board (IASB), while recommending the inclusion of environmental liabilities and assets in the financial information of companies and contingencies, costs and financial statements relating to the environment. Finally, the steps also point to a logical evolution of environmental accounting standards.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author García Fronti, Inés Mercedes
author_facet García Fronti, Inés Mercedes
author_sort García Fronti, Inés Mercedes
title The International financial reporting standards and environmental issues
title_short The International financial reporting standards and environmental issues
title_full The International financial reporting standards and environmental issues
title_fullStr The International financial reporting standards and environmental issues
title_full_unstemmed The International financial reporting standards and environmental issues
title_sort international financial reporting standards and environmental issues
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2011
url https://ojs.economicas.uba.ar/Contyaudit/article/view/102
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=102_oai
work_keys_str_mv AT garciafrontiinesmercedes theinternationalfinancialreportingstandardsandenvironmentalissues
AT garciafrontiinesmercedes lasnormasinternacionalesdeinformacionfinancieraylascuestionesambientales
AT garciafrontiinesmercedes internationalfinancialreportingstandardsandenvironmentalissues
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