Open AccessAPLICABILIDAD DE LA CONTABILIDAD AMBIENTAL: UNA RELACION COSTO - BENEFICIO PARA LAS PYMES MANUFACTURERAS EN COLOMBIA
Author(s) -
LUZ SALCEDO,
AUTHOR_ID,
GLORIA ORJUELA
Publication year - 2020
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2020.n12.a64
Subject(s) - accounting , business , international financial reporting standards , accounting information system , carry (investment) , accounting standard , financial accounting , globalization , management accounting , cost accounting , finance , economics , market economy
n this article we will take a look at the im- plementation of environmental accounting in Colombian SMEs, in the first part it shows the impact of the cost-benefit that it represents for a company to carry out the environmental process that has always been a very important factor to have in account and thanks to globalization, policies such as the International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) are international standards issued by the IASB (International Accounting Standards Board) that apply to the preparation of the statements financial and other financial information but especially focused on Small and Medium Enterprises, so that organizations adapt the accounting according to their benefits, according to the sector forming their own departments which are called for example: Financial Accounting, Cost Accounting, Expense Accounting, etc., also the SME s that manage their economic activity related to the cost-benefit of the environment, the most convenient is to adapt an environmental accounting.