标题：Representación contable desde la perspectiva del impacto ambiental empresarial. En el contexto del desarrollo de actividades industriales en Latinoamérica
摘要：Current tendencies for corporate accounting representation aim to record accounting facts or phenomena derived from different perspectives, among which we find the ecological or environmental one. In that sense, in addition to record the financial and economic results from companies, accounting science faces the challenge related to focusing on appraising and showing data from the corporate impact on the ecosystem. With this concept, the objective of this research was to analyze the accounting representation from the perspective of the environmental impact caused by the development of industrial activities in Latin America. Methodologically, the study was carried out by means of a document exploration using techniques such as discovery, critical analysis, and analytic summary. Among the final reflections, the disclosure of economic and financial information derived from industrial actions on the environment is supported, from an ecological point of view, on the quantification of the environmental impact to be presented as an integral part of the corporate financial language. This idea is supported by the assumptions of going concern and sufficient disclosure, which state that financial statements must disclose any fact that could cause doubt about the financial situation of the company or the continuation of its line of business.
