文章基本信息

标题：Contabilidad y Sostenibilidad Ambiental en la Empresa Agropecuaria “Una Aproximación a un Caso de Valoración de Activos Biológicos de la Hacienda Villa Isabela SAS”
本地全文：下载
作者：Francis Mariana Gómez Herreño ; Eduardo Mantilla Pinilla
期刊名称：In Vestigium Ire
印刷版ISSN：2011-9836
电子版ISSN：2422-2151
出版年度：2019
卷号：12
期号：1
页码：118-144
出版社：Universidad Santo Tomás
其他摘要：The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS), in addition to the rationality on the value provided by nature, calculated and explained in the article.
关键词：Sector Agropecuario;Sostenibilidad Ambiental;Sistema de Información;Agricultura Sostenible;Valor Razonable;Contabilidad agropecuaria;Inventario agrícola