La Congruencia de la contabilidad ambiental en la normatividad contable nacional
Abstract
The objective of this work was to diagnose the accounting normative system in Mexico, in the preparation of accounting financial statements and their configuration for the inclusion of environmental concepts in the information, for which it was applied a Semantic study of the accounting dimensions of quarterly reports of companies listed on the Mexican stock exchange,selecting as a sample of study, companies that integrate the sustainability index.The proposal of the Mexican financial reporting standards was taken as a model of analysis in order to detect the possibilities of a harmonized accounting that reflects environmental issues and commitments in the context of the country and the national accounting development.The conclusion noted the lack of open accounting rules to capture and present significant information on financial environmental management.
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