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Biocontabilidad y la valoración de la riqueza natural en el Ecuador

Abstract:

The natural wealth is one of the key components in the economic and social development of human, reason why is essential to value and quantify the impact caused in monetary terms. Therefore, the environmental accounting appears based in the multidisciplinary development of the general accounting, in charge of the registration, valuation and organization of the natural resources translated in monetary and economic terms. Being an important discipline, several countries have developed multiple systems and methodologies, which was analyzed through the present research of a bibliographic nature, with a qualitative and quantitative focus, taking as a population of analysis the countries that have a higher progress in the design of the methodology, resulting 5 countries in Latin America and 10 countries in Europe, in order to find out the accounting theory taken as a basis, the bio-accounting method and the analyzed natural resources, the standard model, as well as expenditures who perform in benefit of the environment, the standard and information required for the analysis. So as a result, Ecuador values and quantifies petroleum, natural gas, water, soil, subsoil, air and forest areas, through the Present Value method, which is proposed as a solution to the valuation of other resources that it has, also the possible methods to use and the criteria to be considered to complement the integral valuation of the available capital in Ecuador.