Abstract

COLMENARES, Loyda; ADRIANI, Rolando  and  VALDERRAMA, Yosman. Accounting Representation from the Corporate Environmental Impact Perspective. In the Context of the Development of Industrial Activities in Latin America. Cuad. Contab. [online]. 2015, vol.16, n.41, pp.259-280. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-41.rcpi.

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 inancial information derived from industrial actions on the environment is supported, from an ecological point of view, on the quantiication of the environmental impact to be presented as an integral part of the corporate inan-cial language. This idea is supported by the assumptions of going concern and sufficient disclosure, which state that inancial statements must disclose any fact that could cause doubt about the inancial situation of the company or the continuation of its line of business.

Keywords : accounting representation; environmental impact; industrial companies.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )