NATURAL RESOURCES AND ENVIRONMENTAL ACCOUNTING

Descripción del Articulo

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....

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Detalles Bibliográficos
Autor: Choy Zevallos, Elsa Esther
Formato: artículo
Fecha de Publicación:2013
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revista UNMSM - Quipukamayoc
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/6307
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/6307
Nivel de acceso:acceso abierto
Materia:Contabilidad ambiental
recursos naturales
valor económico.
Descripción
Sumario: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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