NATURAL RESOURCES AND ENVIRONMENTAL ACCOUNTING
DOI:
https://doi.org/10.15381/quipu.v21i40.6307Keywords:
Contabilidad ambiental, recursos naturales, valor económico.Abstract
These work aims to describe those who identify natural resources and environmental assets that are not recognized as such in the traditional financial accounting. Some reasons indicate that they are considered unrestricted and lack of value in the absence of a defined market for their transactions. The need to value natural resources and environmental accounting regulations are some important topics developed in this work, as a partial breakthrough, due to its complexity and limited information, being aware that more empirical research is required.
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Copyright (c) 2013 Elsa Esther Choy Zevallos
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