Accounting Representation from the Corporate Environmental Impact Perspective. In the Context of the Development of ndustrial Activities in Latin America
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Current tendencies for corporate accounting
representation aim to record accounting facts or phenomena
derived from different perspectives, among which we
find the ecological or environmental one. In that sense, in
addition to record the financial and economic results from
companies, accounting science faces the challenge related
to focusing on appraising and showing data from the corporate
impact on the ecosystem. With this concept, the
objective of this research was to analyze the accounting
representation from the perspective of the environmental
impact caused by the development of industrial activities
in Latin America. Methodologically, the study was carried
out by means of a document exploration using techniques
such as discovery, critical analysis, and analytic summary.
Among the final reflections, the disclosure of economic and
financial information derived from industrial actions on
the environment is supported, from an ecological point
of view, on the quantification of the environmental impact
to be presented as an integral part of the corporate financial
language. This idea is supported by the assumptions of
going concern and sufficient disclosure, which state that
financial statements must disclose any fact that could cause
doubt about the financial situation of the company or the
continuation of its line of business.
accounting representation, environmental impact, industrial companiesrepresentación contable, impacto ambiental, mpresas industriales