Los recursos naturales como un elemento potencial en la revolución de la contabilidad
In this paper the impact of a new accounting segment (which may be very promising in this discipline) will be discussed, as are the ways to monitor, measure and assess natural resources either through recognized technical value methods or acceptable generality processes, as the directions of the Int...
- Autores:
-
Arias Rosero, David Alberto
Urquijo Patiño, Mayron
- Tipo de recurso:
- Fecha de publicación:
- 2012
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/5317
- Acceso en línea:
- http://hdl.handle.net/10819/5317
- Palabra clave:
- Convergencia contable
Normas internacionales
Medición
Mercancías
Recursos naturales
Accounting convergence
International standards
Measurement
Commodities
Natural resources
Recursos naturales
Normas Internacionales de Contabilidad
Modelos contables
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | In this paper the impact of a new accounting segment (which may be very promising in this discipline) will be discussed, as are the ways to monitor, measure and assess natural resources either through recognized technical value methods or acceptable generality processes, as the directions of the International Accounting Standards (IAS) 41-Agriculture, prices of goods standardized by the domestic and foreign commodities markets and the process which environmental accounting went through. |
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