Modelo del sistema contable ambiental bajo las Normas Internacionales de Información Financiera (NIIF) para la Compañía de Transporte Urbano Gualacense flota bus para el periodo 2014

Abstract

The present investigation work arises with the necessity that the Company Gualacense Bus Floats requires to increase a model of environmental countable system because the Constitution speaks and it gives priority to the environmental rights. Because in the Ecuador it was carried out the adoption of the International Norms of Financial Information, the same one that involves the environmental countable treatment, companies have an obligation presenting a report on their environmental performance, the same one that should be reflected in the States Financiers and in their accounting. In this investigative work it has taken in bill laws and effective regulations emitted by the Organic Law of Terrestrial Transport, Traffic and Security Vial, NICs, Ecuador Constitution, Environmental Administration Law, Prevention and Control of the Environmental Contamination Law, Unified Text of Secondary Environmental Legislation, Norms INEN, Environmental Development Law and State Optimization Revenues. This work is guided with the desire of constituting a support instrument for the Company.