The evolution of international and national standards and recommendations gives environmental accounting

I summarize

As these are environmentally friendly, ecological and social, we present the means of communication, seeing that the accountants and business managers are considering the accounting management and accounting systems, teaching or reconnecting the Environmental Accounting. Still, that accounting is still very little used by companies, but it did not answer worldwide. To Accounting, the main information system of a company, you can not, today, you can undo this reality, you can not sign to these concerns.

Starting from this premise, this work is focusing on the evolution of international and national standards and recommendations of the Environmental Accounting and environmental accounting standards in Spain.

1 - Introduction

O impact of those environments you passou to be discussed, initially, by academic and non-governmental organizations (NGOs) from two years 70 and, later, the community of all over the world, in face of concern and two prejudices that we see provoking for humanity, with dire consequences on fauna, flora, life of people.

Isso is advocating that the company advocates for environmental information in the Accounts of organizations, which, in addition to their accounting, disclose their actions, of environmental management, to prevent and correct damage and harm to life of people.

This sense, to Accounting, in the condition of social science, came to be questioned about the ecological performance of companies in society, I tend, com isso, a new perspective on their role. It becomes an essential element in environmental policy, second refletem as various proposals and norms you have that, not both nationally and internationally, we are making pronouncements. These norms generally limit their attention to financial information that is presented on an annual basis, especially on obligations and environmental settings that affect, or may not affect, the future, to the financial position of the company.

2 - Historical and evolution of Environmental Accounting

This item will be reviewed according to the evolution of international norms and recommendations of Environmental Accounting. For this, a brief historical exposition of the development of international and national environmental accounting standards and pronouncements will be held, which will serve as a context for a more in-depth analysis of each of the two aspects considered. According to AECA (2003), the first antecedents are the North American standards of the Securities Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB), which will issue the Superfund legislature. Other initiatives that receive special treatment are only carried out by institutions such as the Canadian Institute of Chaetered Accountants (CICA),o Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR) of the United Nations, a Federation d'Experts Comptables Européens (FEE) and an International Accounting Standards Committee (IASC).

2.1 - SEC - Securities Exchange Commission

Introduced specific regulations on disclosure of environmental financial information on an annual basis of companies. A disclosure of false or misleading information or a lack of disclosure of material information required by the SEC implies civil liability for companies and penalties for administrators.

Later in June 1993, the SEC also issued a standard, Staff Accounting Bulletin (SAB) - No. 92, which ruled on the accounting of environmental provisions as the purpose of updating the information from the Superfund that was a specific legislation. that it aims to recover the large solid waste streams that had been added to the United States. This norm regulates aspects such as the obligation to inform on or reconnection to the valuation of environmental provisions, as the purpose of which the users of the information have the opinion of their proven effect on the financial situation of the company.

The SEC, as the body in charge of overseeing the transparency of two stock markets, has exercised a very important role in the demand for this type of information, with unequal repercussions on international standards.

2.2 - FASB - Financial Accounting Standards Board

Regarding the SEC, which has been most interested in the publication of environmental information, the FASB has issued some pronouncements that deal with or recognize the treatment of two financial aspects of the environment.

The FASB nº 5 e 143 treaties you count North American in environmental questions and the pronouncements of the Emerging Issues Task Force of the FASB (EITF) address the environmental aspects with greater depth. São quatro os pronunciamentos, according to AECA (2003):

• to opinion 89-13 that deals with the accounting treatment of two costs and the elimination of asbestos (mineral similar to or asbestos) from different facilities; to 90-8 it deals with the capitalization of two treatments of environmental pollution treatment; opinion 93-5 refers to accounting of environmental provisions, opinion 95-23 deals with the accounting treatment of custo of restoration of contaminated solos.

As the first opinions of the EITF of the FASB, it will develop the idea that the environment you have incorporated by the acquisition or construction of the asset can be capitalized, provided that it supposes a diminution of future contamination.

Lastly, not in the North American sphere, despite the fact that it does not fear competences over matter, it is emphasized or interested that the EPA - Environmental Protection Agency has shown itself not to be auxiliary, as demonstrated by the publication, among others, of An Introduction to Environmental Accounting as a Business Tool (EPA, 1995) and Valuing Potential Environmental Liabilities for Managerial Decision-Making (EPA, 2996). Although the purpose of these publications is limited to the use of the Accounting as an environmental management tool, both works provide interesting explanations and practical examples of two elements of the Environmental Accounting. Finally, it should not be doubted that the EPA or the responsible body is responsible for supervising the Superfund legislation and maintaining two records of contaminated seals, transmitting all this information to the SEC.

2.3 - CICA - Canadian Institute of Chartered Accountants

By chronological order, or Canada is the second country that considers two aspects of the environment to be countable norms. In 1993, CICA carried out a study of the information needs of different groups of users related to the environmental impact of the company, as well as on other rules to regulate information that responds to these needs. As the conclusions of this study must be taken as recommendations that there is no proper regulatory value, except for the interpretation of mandatory regulations.

Or report of this study, Environmental Costs and Liabilities: Accounting and Financial Reporting (CICA, 1993), it is a mandatory reference in environmental accounting accounting, because it traces an exhaustive investigation of each one of the questions. O CICA reached conclusions on the definition of two elements of Environmental Accounting, or treaties of previous financial years, or environmental expenses and investments (particularly for all the criteria of capitalization of environmental expenses), provisions and environmental benefits, depreciation of assets and information on all these matters.

O CICA specifies that if you lose your environment, you will not be able to return two benefits. We can cite, by way of example, fines for noncompliance with environmental regulations, damages to third parties or loss of assets derived from environmental incidents.

How many years of environmental expenses, second to AECA (2003), or CICA defines as those costs derived from environmental initiatives, when you obtain an economic or environmental benefit. Assim mesmo, within the costs derived from environmental initiatives, distinguishes between:

• environmental costs derived from problems caused in previous years, current environmental costs, capitalized or active environmental costs.

Not that it refers to the environmental expenses derived from problems caused in previous exercises, nem or CICA nem or ISAR will consider it appropriate that they be accounted as adjustments of previous exercises, unless they derive from erros nas demonstrações financeiras - for they will not provide nenhum benefício atual ou future, we must be considered as environmental losses.

How much to capitalize on environmental expenses, or CICA considers you to be environmentally friendly, those who in the future will not avoid environmental sanctions, regress or economy of resources. The CICA study explored a few more types of assets that we could potentially receive as regards the environment.

2.4 - ISAR United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

Num multinational plan, or ISAR das Nações Unidas tem borrowed, in its annual periods, outstanding attention to environmental accounting. In 1991, or ISAR issued a series of recommendations on environmental issues that companies must disclose with information on management and the demonstrations you have.

Within the scope of interest in environmental issues, or ISAR, in accordance with AECA (2003), he prepared provisional information collected in the document “Contabilidade financeira e apresentação de informe ambientais” (UNCTAD, 1997). In 1998, these informations, subject to the approval of the ISAR meeting, will pass to be called "Document of position: accounting and presentation of information in matters of custody and passive environment." Or purpose dessasas recommendations and help the companies and institutions of standards you have, proposal or method that is considered more suitable for or accounting treatment of transactions and environmental events.

This document, or ISAR, makes recommendations on reconnection of environmental costs, provisions, contingencies and environmental reimbursements, according to environmental provisions and disclosure of environmental information.

O ISAR defines environmental expenses as those carried out in endowed measures or that must be endorsed, be for the management responsible for two purposes related to business activities or certain specific objectives and commitments to the business environment. The assets you set are expenses that are capitalized because they generate future benefits for the company.

The main problems that arise in respect of or reconnection to the measure of two expenditures and environmental settings that only differentiate between environmental losses and ordinary environmental costs and the criteria of capitalization of two environmental costs.

How many years current expenses, or ISAR (see table 1) mentions the importance of establishing a separation with the environment assets. The first ones are not related to future benefits or to future reduction. As an example, we fear the expenses caused by the treatment of waste, to decontamination or to the prevention of contamination related to the activities operating at present, as well as to the permanent activities of management and environmental audit.

Quadro 1 - Recommendations on a financial accounting of ISAR in 1998

Reconhecimento dos custos ambientais

Ö Custos ambientais devem must be recognized during or when they are identified the first time. Ö The environmental costs must be capitalized sem be directly or indirectly related to future benefits of the company resulting from the safety and efficiency of other assets, to the reduction of pollution or to the conservation of the environment. Ö You care that we do not collect criteria to be motivated, but they have immediately resulted. Ö The costs of future operations of land restoration or elimination of long-term assets must be reconsidered at the time that they occur, we are given corresponding environmental damage. Ö You are acclimated that they are related to our other assets and that they do not generate benefits for themselves, they should not be considered as separate assets.

Reconhecimento dos passivos ambientais

Ö It should be recognized that there is an environmental liability when the company is obliged to cover an environmental custody, although it is not necessary that this obligation be legal. Ö We are acclimated to you to re -acknowledge your financial statements, including when you are not obliged to correct them. Ö The costs related to the correction or the elimination of long-term assets must be recognized as liabilities, not the moment they originate.

Receiver recognition

Ö Reimbursements of third parties that you provide must be accounted for separately and not offset as liabilities. Ö The sale values ​​of two assets are not to be compensated as environmental provisions.

Measure two environmental liabilities

Ö In order to determine the environmental provisions, you must use them in esteem, and you must explain them in notes on financial demonstrations. Ö Certain provisions can be discounted, discounted, and reported on.

Disclosure of information

The company must disclose separately: Or different types of custos ambientais Ö Custos ambientais raised to results Ö sanções e fines Ö provisions are set with an explanatory detail

Reconhecimento dos custos ambientais

• The costs of the environment must be recognized during or the year that they are identified for the first time. to conservation of the environment. The costs that we do not meet the criteria to be activated must be immediately raised to the result. Corresponding individuals are related to our other assets and that they do not generate benefits for their own sake, they should not be considered as separate assets.

Reconhecimento dos passivos ambientais

• It must be recognized that there is an environmental liability when the company is obliged to cover an environmental custody, as well as it is not necessary that this obligation be legal. of corrections to the related costs with the correction or the elimination of long-term assets must be recognized as liabilities, not the moment they originate.

Receiver recognition

• The reimbursements of third parties that you provide must be accounted for separately and cannot be offset as liabilities. The sale values ​​of two assets should not be offset as with environmental provisions.

Measure two environmental liabilities

• For a determination of the environmental provisions, you must use them at your own discretion, and you must explain them in notes on financial statements. Certain provisions of the environment can be discounted, and you must inform yourself about this.

Disclosure of information

The company must disclose separately:

• different types of environmental settings, environmental settings raised to results, sanctions and fines provided for explanatory details

Fonte: AECA (2003)

How much to capitalization of environmental expenses, or ISAR recommends to capitalization two expenses are related, directly or indirectly, with future economic benefits that result from the increase in the efficiency of other assets, from the reduction of pollution or from the conservation of the environment.

2.5 - FEE - Federation d'Experts Comptables Européens - Federação Européia de Peritos em Contabilidade

A FEE is a very active organization in the disclosure of the Accounting and environment reports. In this sense, it is worth highlighting the reports (FEE, 1993 and 1995) that the issue issued on the situation of these activities in European countries. Até 1995, nenhum country europeu tinha has established obligations of accounting of environmental financeira, but to FEE já vinha defending necessidade not only to demand that as the companies façam su provisas ambientais as also inform separately or rest das provisional.

As far as capitalizing environmental costs, according to AECA (2003), FEE sustains that an environmental asset can be justified simply because it maintains its assurance or maintenance of the possibility of other assets to produce non-future benefits and not necessarily because it allows to increase your benefits.

2.6 - IASC - International Accounting Standards Committee, currently International Accouting Standard Board - IASB

O IASC has not issued a standard that covers all aspects of the environment. To the position of the IASC it is not necessary to pay special attention to those settings and include the other generic rules. It considers that these are not only qualitatively different settings and that it is possible to treat perfectly the traditional framework of accounting standards. As international accounting standards (IAS) that somehow addresses environmental accounting only as follows:

IAS 1 - Presentation of two financial statements (revised in 1997)

IAS 16 - Properties, plant and equipment (revised in 1998)

IAS 36 - Depreciação do valor dos ativos (1998)

IAS 37 - Provisions, contingent assets and contingent liabilities (1998)

It is surprising, as AECA (2003) said, that the IASC does not accept any reference, you must report, to the publication of separate environmental reports. Or IASC attaches particular importance to the criteria for reconnection of environmental provisions, especially not that it refers to the evolution of the regulation and two commitments of the company (IAS 37).

How much capitalization of environmental expenses, or IASC (IAS 16) recommends the acquisition of elements acquired for environmental reasons with the argument of allowing the remaining two assets to obtain an additional benefit.

2.7 - União Européia

The framework of the European Union's concern as I reflect the environmental impact of companies on their accounting information, second to AECA (2003), is found in some aspects contained both by Livro Branco da Responsabilidade Ambiental (European Commission, 2000) and not Livro Green "Promote a European framework for the social responsibility of companies" (European Commission, 2001).

As I summarize these documents, there is an important concern of the Commission for delimiting some minimal environmental responsibilities (Livro Branco) as well as for encouraging a voluntary behavior with two legal and contractual requirements (Livro Verde). In both cases, there is an indirect influence on environmental finance accounting.

On the basis of the Accounting Advisory Forum - AAF (1995) and the Interpretative Communication (European Commission, 1998), the Européia Commission continued with its work related to environmental information on an annual basis and no management report. Or the first result of the actions of the Commission was presented to a minute, in July 1999 (European Commission, 1999), on or reconstructing, as a publication of questões ambientais nas contas anuais and the reports of gestão das companhias.

By means of this minute, it was published in the Recommendation of the Commission of May 30, 2001 (European Commission, 2001b) which sets out two basic objectives in the form of highly ambitious recommendations, in accordance with AECA (2003):

• The member states must guarantee to publication two aspects contemplated for the exercises you must mention that begin within the twelve-month term (as of May 31, 2002). The member states must adopt measures to promote the application of two terms of recommendation.

A publication is recommended by the Commission on Européia, that there is a justified need for further harmonization on or that it is published on the basis of the annual reports of the União Européia companies in order to respect these environmental issues. Or box 2 maps to the structure of the recommendation of the Comissão Européia.

Quadro 2 - Structure of the Recommendation of the Comissão Européia

Title	Recommendation from the Commission of May 30, 2001 regarding recognition, recognition and publication of those environments that are published annually and the annual reports of the companies.
Start of text	"To Comissão das Communities Européias".
"Texts" (three quoted texts)	Treaty establishing the Comunidade Européia. Quarta Diretiva 78/660 / CEE do Conselho, dated June 13, 1978. Seventh Directive 83/349 / CEE do Conselho, dated June 13, 1983.
"Considering or following"	17 paragraphs of considerations correlatively numbered. (end point)
"Recommends that: Member States :" (three numbered points)	1 - Assure for the periods you count that begin within the twelve-month period from the date of adoration of the present recommendation and for all future periods you count that the open companies pertain to the Fourth and Seventh Directives related to the Companies Directive (Directives 78 / 660 / CEE and 83/349 / CEE, respectively) apply the provisions included not annexed to this Recommendation for the preparation of annual and consolidated accounts, as well as the annual report and the consolidated annual report; 2 - Adotem appropriate measures to promote the application of this Recommendation; 3 - Notify Comissão das measures adotas.
Annex (four seções)	1 - Scope of application 2 - Definições 3 - Reconhecimento e Medição ® recognition of environmental responsibilities ® reconhecimento two environmental expenses ® medição das responsibilities ambientais 4 - Diffusion of information ® publication of the annual report and the consolidated report ® publicação do balanço ® publicação da memória das contas anuais e consolidated

Fonte: Senés and Rodríguez (2003)

2.8 - Spain

Na Espanha has been introduced to the obligation of supplying environmental information nas contas anuais since 1998, with a comprehensive adaptation of the General Accounting Plan - PGC das companhias elétricas, which requires that accounting information on costs, investments, provisions and content of an environmental nature than being separated from each other.

By Intermediate Resolution No. 6.389 of March 25, 2002 of the Accounting and Auditing Institute of Contas - ICAC, the regulations for recognition or recognition, assessment and information have been approved for two aspects that are environmentally friendly. These regulations (presented in section 3) try to develop the aspects related to Environmental Accounting which have been incorporated into Spanish Direct Accounting by means of Royal Decree 437/1998, of March 20.

Quadro 3 - Rules of the ICAC Resolution of March 25, 2002

I summarize the content

Rule	Title	I summarize the content
1st	Application	Application of general character for or reconhecimento, valorização and information das questões ambientais nas contas anuais individualuais and, in some cases, consolidated.
2nd	Responsibility of environmental nature	As nature responsibilities are determined by: ® a legal or contractual provision; ® an implicit or tacit obligation; ® the evolution of the environmental regulation that the society will not be able to abstain from.
3rd	Definição	Two definitions appear: ® Environment: natural physical environment, including water, water, land, flora, fauna and resources are not renewed, just as you burn fuel and minerais. ® Environmental activity: any operation whose main purpose is to prevent, reduce or repair or damage the environment.
4th	Environmental nature expenses	Define how the values ​​of the activities carried out are carried out or what must be carried out, for the management of two purposes in the environment of the operations, as well as two derivatives that are set for the accounting subject . There is a distinction between exploration expenses and extraordinary expenses.
5th	Environmental nature assets	They are defined as the elements incorporated into the heritage of the entity, as the objective of being used in a lasting way in its activity, whose main purpose is to minimize the environmental impact, protect the environment and reduce it, including the reduction and elimination of future contamination. das operações da entidade.
6th	Provisões e contingências of environmental nature	This standard distinguishes between environmental provisions and contingent nature obligations. A provision of environmental nature is motivated by the expenses originated from the same exercise or from the previous one, clearly specified as to its environmental nature, and as of the date of the exercise, it is provided for, for indeterminate reasons as to its exact importance and data. of your production. Its importance will be at the estimated cost of spending necessary to carry out the project on the date of the Balanço encerramento. Only the memory will be reported on the contingent obligations.
7th	Compensation to receive from third parties	This norm addresses accounting problems arising from the existence of a directive of payment that compensates, due to a legal or contractual link, to an environmental liability.
8th	Obrigações a longo prazo de reparação do meio ambiente	According to this norm, the long-term obligations for the repair of the environment related to the decontamination activities and the restoration of contaminated sites, the elimination of accumulated residues or the elimination of immobilized assets require the provision of a time when they must attend to these obligations..
9th	Information to provide memory	I do not believe that information should be provided in the memory in respect of the environment and in relation to or contained in the previous regulations.
10th	Counts destined for or registration of two environmental effects	As you count on repairs and conservation and independent professional services, they are redefined and disaggregated to include in each of the subsequent roads specifically environments.

Fonte: Senés and Rodríguez (2002)

2.9 - Other countries

Other countries that are included in these settings are included in the rules agenda, such as:

Austrália –A lei das Societies Incorporated, in 1998, a provision that requires two directors to be included without further information:

• As the operations of the entity are subject to any particular and significant environmental regulations, this should be detailed in the details of the company in relation to that regulation.

Other Australian standards include the environmental content: the standard for extractive industries (AASB 1022) deals with environmental provisions and the proposal for standard ED 88 dealing with the reconsideration and provision of environmental provisions.

Brazil - NPA 11 - IBRACON e Resolução CFC nº 1.003 / 04, approves NBC T 15

No Brazil, or accounting register, two environmental events must be carried out in accordance with the Principles of Accounting, in accordance with Resolution 750/1993 of the Federal Accounting Council. For practical application of two fundamental principles of accounting for two environmental events, Zanluca (2004) places some examples:

• Exploration of the environment, whose degradation takes place over a certain period of concession by the public authorities - in this case, the expected costs of renovation required, not subject to concession, should not be counted, not subject to the end of the exploratory period, but throughout this period, attending to the competition regime as well, when, due to the press of our own market, the products and services that give us the environment are sofrerem solution of continuity, I have their temporary production or permanently suspended - so there is a need for immediate evaluation of qualitative, quantitative and quantitative evaluations., in decor of this circumstance. It is the application of the principle of continuity. Application of research and technologies for conservation and repair of the environment - such disbursements must be registered in the account of Deferred Assets,I attached that it was decided to use it or to abandon its research and technology. No hypothesis of abandonment, immediate debit or result of the exercise and, decided to use, faz-se to amortização two ativated values ​​in conformity with the expected period of use of the month. The application of the principle gives opportunity.

As Auditing Standards and Procedures (NPA) 11 - Balanço e Ecologia foram approved in 1996, I aim to establish the links between the Accounting and the environment, I tend to see that, as well as others, it is also incumbent on two Efforts in favor of defending and protecting against pollution and attacks on human life and nature.

For NPA 11, or Ativo Ambiental são all the bens and direitos destined ou coming from the activity of environmental management. São components dos Ativos Ambientais o Imobilizado not referring to the acquired equipment aiming at elimination or reduction of polluting agents, with a useful life of more than one year; The costs of research and development of technologies for the medium and long term, constituting, strictly speaking, values ​​that are part of the Deferred Assets, will involve the benefits that will be reflected by future exercises; and the Stocks, when related to inputs of the elimination process for two levels of pollution. It also integrates or Ativo Ambiental components represented by companies and private estates, local infrastructure works, schools, creches, green and landscaped areas. Enfim, seeking or developing the appreciation of the region,e that, eliminating or Environmental Passive, a company that produces non-local assets.

The Environmental Passive can be conceived as any effort that is practiced against the environment and it does not consist of two investments necessary to reactivate it, such as fines and potential damages. A company with an Environmental Passive when the agride, in some way e / ou with some of it, or the environment and it is not available any project for its recovery, officially approved or from its own decision.

He told NPA 11 that the polluter companies that we will not recognize, currently and not in the future, will be empowered by Passivo Ambiental, in reality they are hurrying up profits and unrealistic profits.

Então, Passivo Ambiental is all obligations contracted, voluntarily or involuntarily, destined to application in the control, preservation and recovery of the environment, originating, as a counterpart, an environmental asset or custody.

All the market ganhos that a company starts to boast from the moment that public opinion recognizes its preservation policy and gives preference to its products are considered Receitas Ambientais. These recipes can be from:

• provision of specialized services in environmental management; sale of products made from leftover inputs from the production process; recipe of trademarks and patents related specifically to the environment.

Custos e Despesas Ambientais são expenses applied directly or indirectly not the environmental management system of the production process. Zanluca (2004) says that when directly applied to the production of goods and services, these expenses are classified as custo. If they are not to be applied directly to the production, such expenses are called expenses.

The environment is podem ter origem us inputs required to eliminate the production of polluting waste during the process or production process, for example, chemical products used for purification of residual dyeing process, or to treat two gases expelled serem not ar. We can also be depreciation of two equipments and machines used to control and preserve the environment. Outside the environment, you can be in need of treatment and recovery of degraded areas for the company. In a general way, according to Ribeiro e Gratão (2000), you have two environmental management systems. Dessa forma, percebe-se custos ambientais têm suas origens no consumption two ativos ambientais e servem para a constituição dos passivos ambientais.

O Conselho Federal de Contabilidade (CFC), through the interim mediation of Resolution No. 1,003 / 04 of August 19, 2004, approved the Brazilian Standard of Technical Accounting NBC T 15 - Informações de Natureza Social e Ambiental. This Resolution will enter into force as of January 1, 2006, being recommended to your ancestor adoção.

This norm establishes procedures for evidence of information of a social and environmental nature, with the objective of demonstrating to society the participation and social responsibility of the entity.

As information of a social and environmental nature, for NBC T 15, only as follows:

• to geração ea distribution of wealth; human resources; to interação da entidade com o external environment; to interação com o meio medio.

He said a rule that "a Demonstração de Informações de Natureza Social e Ambiental, is instituted, when elaborated it must show the information and data of a social and environmental nature given, extracted or not counted, according to the procedures determined by this rule " This demonstration, when disclosed, must be carried out as supplementary information to the demonstrations you have provided, it should not be confused with the explanatory notes, and must be presented, for the purpose of comparison, with the information from the previous exercise and the previous exercise.

As information to serem disclosed in an interaction with the environment, according to the norm, only:

• Investments and expenses with the maintenance of the operational processes for the environmental environment; Investments and expenses with the preservation and / or recovery of degraded environments; Investments and expenses with the environmental education for the self-employed, outsourced, self-employed and administrators of the entity; Investments and expenses with environmental education for the community; investments and expenses with other environmental projects; number of environmental, administrative and judicial processes brought against entities; value of fines and legal proceedings related to environmental matters, certain administrative and / or judicial; passive and environmental circumstances.

Those informations are the technical responsibility of a registered accountant at the Conselho Regional de Contabilidade.

Bulgária - Since 1992, environmental accounting is part of the official accounting of companies and an integral part of the management policy of the country's environment. Lá, according to Ferreira (2003), the custos are classified by activities, as well as the reflorestamento, prevention of erosão, melhorias in the production of the chemical industry, among others. As companies are obliged to report, in a separate report, the costs of protecting the environment, as tax pay directly to pollute us, you are admitted and the costs of continuity are degrading.

Coréia - A Korean Stock Market Commission issued in 1996 a rule that recommended the inclusion of environmental information within the notes and the demonstrations you have. This information included the following aspects:

• norms and environmental policies of the company; questions related to insurance and prevention of accidents; investments related to the environment; consumption of resources and energy; management and treatment of waste and by-products.

Denmark and Norway - Provide for the inclusion of environmental information within two customary channels of accounting. Assim, to the Norwegian Companies Law of 1989 obliges to include, within two reports of the administration council, physical information about the emissions and contamination of the company, as well as the measures that it will take to reduce them.

Denmark - Since 1996, the Danish government has also required companies to publish environmental information in the form of an environmental report, separate from the annual report. A review that the government of Denmark carried out in 1999 on the effectiveness of the rule that the same document evidenced that 50% of the companies will affirm that they have obtained financial benefits, derived from the need to elaborate or report green, which compensate us for the costs of issuing these reports.

It gives a feita analysis, it can be concluded that according to rules, you have important financial statements. Note that the standards (SEC, IASC) have been most interested in aspects related to the responsibilities (provisions) set by companies. In compensation, the recommendations made by the CICA, FASB and ISAR have included or treated other aspects, such as expenses and environmental investments.

França - A França has developed an ecological heritage balance, relating each company as its environment. A depletion of natural resources and pollution problems are only linked to the production process. As information, according to Ferreira (2003), we are presented in monetary terms on the acquisition and use of equipment to reduce pollution, for the recycling of products and the reduction of energy consumption and raw material. Including, ainda, costs and benefits of a series of items, namely: environmental protection, royalties, licenses and compensation costs for the preservation of poluição; custos com a manutenção ea operação of equipments specially acquired to help preserve or environment; e loans obtained with special tax for the acquisition of equipment.

The Netherlands - Environmental accounting does not have any specific regulations, generally the companies, according to Ferreira (2003), report on cliffs in the environment, the environmental impacts caused by them and their efforts to reduce the damage. As informações são of qualitative and quantitative character, such as emission of particles, barulho, energy consumption and raw material, lix geração and treatment given to him.

Hungary - As questões ambientais têm caused an unprocessed impact of privatization. Segundo Ferreira (2003), it is considered that the value of two assets is shaved and there is a need to constitute a provision for the rehabilitation of past and present environmental damage.

Itália - It is being introduced or use of full-cost or accounting for or sustainable development.

Japan - There is no standard or law for accounting for two economic aspects related to the environment, plus 29.7% of companies separately report the costs and investments in the environmental area. Ferreira (2003) says that when the impacts affect you, you interfere with the financial results of the companies, current or future, only if you report them do you count.

Portugal - Accounting Director nº 29

The Accounting Director of No. 29 was approved on June 5, 2002 and approved by the Office of the Secretary of State for Two Prosecutors on 06/25/2004, não sendo ainda resolution.

To this accounting director I say I respect the criteria for or reconnection, a measurement and disclosure related to the environmental character, passive years and environmental clusters and related active years, resulting from transactions and events that affect, or may be affected by, financial position and results of the reported entity.

This guideline also identifies the type of environmental information that it is appropriate to disclose, relatively to the nature of the environmental issues and the environmental behavior of the entity, as far as the consequences for its financial position are concerned.

This guideline applies to the information to be provided by Demonstrações Financeiras Anuais e no Relatorio de Gestão das entities not that I say I respect environmental matters. I do not respect the reports with specific purposes, such as, for example, the environment reports, except when it is considered appropriate to articulate the Finance Finance Annual Reports and the separate Office Reports with the aim of ensuring that the information contained in the report is consistent.

It is applied to both individual accounts and consolidated accounts. In the case of consolidated accounts, the disclosures must refer to the group. The reconhecimento and mensuração criteria should be applied consistently to all entities that are objects of consolidation. É apply to all entities covered by the Official Accounting Plan.

Sweden - Companies that need an environmental license must include environmental information in their annual report.

We will do now, to complete this analysis, a list of which would be the most practical practices you have financial statements set from the comparison of international accounting standards. This analysis is presented in Table 4.

Quadro 4 - Best practices in environmental accounting accounting based on comparisons of international accounting standards

Reconhecimento e measurement of environmental expenses

Ö The environmental expenses derived from problems caused not passed will be recognized as losses to the environment not present exercise. Ö The environmental costs will be capitalized and future economic benefits will be produced, a reduction in pollution or environmental conservation, as long as the accounting value of two assets does not exceed their recoverable importance.

Acknowledgment and measure of provisions and environmental settings

Ö They will be recognized as environmental obligations related to current or past contamination. Ö They will be provisioned as environmental obligations derived from laws, contracts and public commitments of the company (environmental policy). Ö You must reconfirm your provision as long as it is proven and you can estimate its importance. Uncertainty of its value does not justify its lack of reconhesion, reason why it should not be accommodated-not calculation. Less hair should be reconhected at a low estimate Ö As provisions for future expenses deixados no tempo podem will be progressively re -recognized as it is caused or damage that arises. Ö Future expenses can be discounted for an estimate of the provision as long as the value of the temporary distribution is two payments, if they are fixed or if they can be reliably determined (there is a decontamination plan). Ö In order to determine the environmental provision, the obligations to be paid in the fourth period of time shall not be discounted. Ö At estimates of provisions, they must be reviewed annually. Ö An environmental obligation and you are entitled (reimbursements) to where you have to estimate separately. Or reimbursement could compensate or expense associated with the provision provided that or first sejo certo ou muito provável.

Publication of two environmental expenses

To help shareholders and other participants to anticipate the future situation of the company and assess its environmental performance, the minimum information that the company must publish is: Ö description of the type of quests that give rise to environmental expenses. Ö Total value of two environmental expenses, excluding amortization of environmental assets and distinguishing those that are operational in nature. Ö criteria that were followed to qualify the expenses as environment. Ö value and description of lost atmosphere. Ö value and description of two environmental investments, distinguishing the expenses that are capitalized and the criteria that are used for isso.

Publicação das obrigações ambientais

To help shareholders and other participants to anticipate the future situation of the company and assess its environmental performance, the minimum information that a company must publish is: Ö quantia e natureza das provisionões ambientais by homogeneous groups. Ö nature gives you uncertainties that can affect valorization of provisions. Ö no case of opting to reconnect or 'present value' of the provisions, an estimate of the 'current custody' of the liquidation of the debt, as well as the inflation and discount taxation used without calculation.

Publicação de compromissos ambientais Ö publish information about the operational and financial purposes that are foreseen as a consequence of two commitments and two future investments.

Publicação gives political Accounting Ö We must publish criteria that are followed to capitalize environmental expenses, amortize environmental assets and reconnect environmental provisions.

Fonte: AECA (2003).

3 - Obrigatoriedade gives environmental accounting in Spain

In accordance with Sá (2002), constant evolution is reaching a new application of the Accounting that concerns the fatos of the natural environment. The intervention of the public power in the aforementioned areas also accentuates the countries that have the responsibility of the planet and of humanity. Compulsory regulations, advanced doutrines, acenam for a future more and more promissor in this field.

3.1 - Spain - Resolution No. 6,389 of March 25, 2002

It is in force in Spain at Resolution No. 6,389 of March 25, 2002, from the Accounting and Auditing Institute of Contas (ICAC). This Resolution is of a general and compulsory nature for all Spanish companies, with a lucrative purpose, and on the basis of entities must incorporate in their annual accounts all the information related to the current obligations and also those that are liquidated in the future, derived from activities to prevent, reduce and repair negative impacts on the environment.

This Resolution tries to develop the aspects related to the Accounting of the Environment, which has been incorporated into the Spanish Direct Accounting by Royal Decree 437/98, of March 20. The purpose of this decree is to approve the rules for adapting the General Accounting Plan (PGC) of the Spanish electricity companies.

Forms approved in this Resolution are the norms for the recognition, valorization and information of two environmental aspects on an annual basis.

For the elaboration of this Resolution, or ICAC took as reference three different documents:

• The amounts required by the Standard for Adaptation of the PGC to the electrical year of 1998; the recommendation of the European Union of May 2001; the standards of the International Accounting Standards Board (IASB) that may especially affect IAS 37, Provisão, Ativos e Passivos Contingentes (in force since 1998).

A composição da Resolução nº 6.389, according to ICAC BOE nº 81 of April 04, 2002, is as follows:

• Scope of application. Environmental environment. Work, expenses of exploration and extra, assets, provisions and issues of an environmental nature. Specific accounts that are undertaken in cases that are of significant importance. Information to be recorded in Explanatory Notes - A note 4 It is about "Measurement Standards", No. 15 "Fiscal Situation" and No. 22, which is a new note, it is about "Information about the environment".

According to Gilet (2002), in Resolution, or environment, it is fully incorporated into financial accounting: publicity, auditing, etc. It does not include information on the financial proposal of the Community Recommendation, not the Management Report.

A first rule of the Resolution establishes the obligations to report on the issues related to the environment, it affects the annual accounts and consolidated, so that the companies offer an information society faithful to its patrimony, in its financial situation and two seus economic results.

In the second norm, responsibility of environmental nature - only obligations that will be liquidated in the future, arising from actions of the accounting subject to prevent, reduce or repair or damage the environment.

A third norm is on environmental activity, which any operation whose main purpose is to prevent, reduce or repair or damage the environment.

Já to the fourth rule deals with Despesas of environmental nature, to fifth on the Ativos of environmental nature, to sixth, Provisões e Contingências of environmental nature, to seventh on Compensations to receive from third parties, to oitava é on Obrigações de longo prazo para a reparação of the environment, to nona, Information to serem registered in Explanatory Notes to the tenth e on the counts to serem used for or register two environmental purposes.

3.1.1 - Waste of environmental nature

For or ICAC (2002), only in terms of environmental nature, the income derived from the activities of the environment carried out or what should be carried out for the management of two effects of the environment of operations of entities, as well as two commitments committed to the environmental subject. This sense is considered as follows:

• costs caused by the prevention of contamination related to the activities operating at any time, or treatment of waste and discharges, decontamination, restoration, management of the environment and environmental audit.

In this way, you divide the environment: operational expenses and extraordinary expenses. As operations are cited above, in accordance with ICAC (2002), they must be evidenced in the Demonstration of the Result of the Exercise, inasmuch as the extraordinary ones are produced in consequence of events occurring due to the main activity, such as fines, sanctions and compensation. of third parties. It is not considered extraordinary extraordinary that derived from an environmental assessment that has not passed, as it may be necessary to assume at the present time, except when moving from a critical issue or correction of an accounting error of previous exercises.

Nas despesas operacionais, quando or value for muito significant, or ICAC (2002) alerts so that a specific contact called "Despesas Ambientais" within the group "Outras Despesas Operacionais" is created. It is confirmed that only part of the environmental nature of this significant value must be recognized separately for its importance.

3.1.2 - Environmental asset

They are considered environmentally friendly, in accordance with ICAC (2002), the elements incorporated into the patrimony of the company as the goal of serem used in a lasting way, whose main purpose is to minimize environmental impact, protection and environmental protection., including reduction and elimination of future contamination of operations. Esses bens must be accounted for, not group immobilized.

For the determination of the acquisition price, custody of production, depreciation criteria and corrections to be made to these assets, the established norms of valuation are established, not the General Plan of Contas and in particular or provided for in the third rule, letter “f”, gives Resolution of June 30, 1991 of ICAC and Resolution of May 9, 2000, on the determination of custo of production. O ICAC (2002) also says that, for purposes of calculations, it is feared that it will be taken into consideration in the environmental setting.

3.1.3 - Provisão e Contingências ambientais

These are considered to be of an environmental nature, as a result of the previous exercise or of the previous one, clearly specified as to their environmental nature, and as the date of the enclosure of the exercise provided for, for indeterminate reasons, as to their exact importance and date of Your production.

In the case of the available information, it is important that the provision be made with the same estimate as possible, in order to carry out the assessment in the data of the closure of the balance. This estimate will be given in the following circumstances, in accordance with ICAC (2002):

• Your quantification will not be shaved by the value of bandages of assets of the entity directly related to the origin of the obligation; it should be subject to revision in subsequent exercises in available information; when it is significant or estimated value, it must be observed or effeit Financeiro does not calculate the provision, when it is not possible to make a good estimate, you should endorse the possible values ​​of expected future costs and report, in Explanatory Notes, the exceptional reasons for this situation.

A obrigação terá caráter contingente we follow five cases:

• When it is not provided that the liquidation of the obligation originates a waste of resources; when the obligation is conditional on the occurrence of an uncertain event or that it may influence or confirm that it originates from the obligation.

3.1.4 - Compensation to receive from third parties

A referred Resolution, in its 7th article - ICAC (2002), referring to compensation to receive from third parties, says that now is not the time to liquidate an obligation that will not be due to a diminution of the value of life, and must be recognized as non-active, in the direction or direction of reimbursement, and this value may not exceed the amount of the obligation recorded in the accounting.

3.1.5 - Obrigações de longo prazo

With regard to the activities of decontamination and restoration of contaminated sites, elimination of accumulated residues or elimination of immobilized assets, we will require to provide a provision at no time when it is necessary to attend to these obligations.

3.1.6 - Information to be recorded on Explanatory Notes

Nas Explanatory Notes must provide all significant information related to the elements described. O ICAC (2002) divides into three items as information of Explanatory Notes:

Measurement standards - this item will indicate:

• Measurement criteria, as well as the imputation of the results, two values ​​intended for the previous purposes. In particular, it will be indicated or followed criteria to consider these values ​​as waste of the exercise or as the highest value of the corresponding asset; description of the method of estimation and calculation of provisions derived from environmental impact; policies you have on decontamination and restoration of contaminated places.

Fiscal situation - information will be included on:

• as deductions for investing in measures to reduce or environmental impact.

Information about the environment - this item should be reported:

• Description and characteristic of two most significant systems, equipment and installations incorporated into or immobilized, material of protection and time of the environment, indicating their nature, destination, as well as the countable value and corresponding accumulated depreciation two months, as long as it can be determined in such a way. individualized; built-in weights are not exercised without protection in the environment, distinguishing the weights of ordinary character and those of other extraordinary nature, indicating their destination in all cases; cliffs and weights for provisions corresponding to environmental atuações; related circumstances such as to protection and time of the environment, including the cliffs transferred to other entities, assessment system of the provision and the two parents depends,with indication of two eventual effects not patrimonial and the results; In this case it will be indicated the reasons that impede the evaluations, as well as the maximum and minimum cliffs; Operational and financial purposes that are foreseen as a consequence of two commitments and future investments of an environmental nature, as well as grants received from an environmental nature, as well as income that is produced as a consequence of certain activities related to the environment.As well as the income that occurs as a consequence of certain activities related to the environment.As well as the income that occurs as a consequence of certain activities related to the environment.

3.1.7 - You count to serem used for or register two environmental effects.

Or ICAC (2002) says that it is not compulsory or use the sema contas used to register two environmental effects, more suggestive, through the aforementioned Resolution, including the contas according to the current PGC - General Plan of Contas.

A Resolution of No. 6,389 entered into force on April 5, 2002, after being published in the Official Gazette of the State on April 4, 2002.

4 - Conclusão

According to researchers, the environmental impacts have been caused especially by the use of industrial production technologies by the industry, as a population population in large cities and by excessive use of natural resources.

In this context, the Accounting Office must demonstrate the measures adopted and the results achieved by the company that has not undergone a process of protection and preservation of the environment, since the person responsible for communication between the company and the company.

Therefore, Accountancy fears that it will be attentive to the progress of the queries that are presented and incorporate the ecological queries and the environment into its registers, as well as the accounting and disclosure to the users of the accounting information.

An Environmental Accounting is presented as the information system that fears as the main purpose of collecting, measuring and evidencing the environmental transactions, aiming at an important role of communication vehicle between the company and the society.

Bibliographic references

AECA - Spanish Association of Accounting and Business Administration. Accounting Regulation of Environmental Information. Spanish and International Regulations. 2003. - Madrid - Spain.

CONSELHO FEDERAL DE ACTABILIDADE. Resolution No. 1,003, of August 19, 2004. Available on Informações de Natureza Social e Ambiental. Access em: 09 jan. 2005.

EPA, Environmental Protection Agency. Available em:. Access em: 12 nov. 2002.

FERREIRA, ACS Environmental accounting: uma informação para o developement sustentável. São Paulo. Atlas, 2003.

GILET, AL The environment in the current accounting model. Summer course at the University of Burgos: "Accounting for sustainable development: Global Reporting Initiative". Burgos, July, 2002. www.ubu.es. Access em: 19 jan. 2003.

IBRACON. NPA 11 - Standards and Audit Procedures - Balanço e Ecologia. São Paulo: Ibracon, 2000.

ICAC - Instituto de Contabilidade e Auditoria de Contas - BOE - Official State Gazette nº 81. Resolution 6.389 of March 25, 2002, published on April 4, 2002. Madrid, Thursday April 4, 2002. www.rea.es. Access in: 11 Aug 2002.

KRAEMER, MEP TINOCO, JEP Contabilidade e gestão ambiental. São Paulo: Atlas, 2004.

RIBEIRO, M. de S. GRATÃO, AD Custos ambientais - or case of fuel distribution companies.In CONGRESSO BRASILEIRO DE CUSTOS, 7, 2000, Recife. Anais do VII Brazilian Congress of Custos. Recife: PE, 2000.

SÁ, AL de. Progress in the field of accounting applied to natural environment data - Pensar Contábil magazine of the Conselho Regional de Contabilidade do Estado do Rio de Janeiro. Rio de Janeiro, RJ: n. 17, p. 4-8, Aug / Out-2002.

SENÉS, GBY RODRÍGUEZ. BMP A new ICAC resolution on environmental accounting appears. AECA Bulletin, n. 58, January-April 2002: 43-47

SENÉS, GBY RODRÍGUEZ. BMP The ICAC Resolution (03/25/2002) on the environment. The framework of the 2001 EU recommendation. Technical Accounting Magazine, n. 650, February 2003: 28-38.

ZANLUCA, JC Environmental accounting. www.portaldecontabilidade.com.br. Access at: Nov 17 2004.