Designing of a financial statement with a special enviromental purpose, applied to the dairy industry sector in Sabana de Bogota

Abstract

In order to carry out this research five companies from the dairy sector located in the Sabana de Bogotá were studied because their productive and commercial process has a great incidence on the environment. The productive process and the Financial Statements of those companies were analyzed to specify what counts are related to environmental aspects with the aim to include them on the given financial statement. To create the Financial Statement with a Special-Environmental Purpose, it was taken into account the structure of the Unique Plan of Counts for traders, established by the decree 2650/93; likewise, the European Community’s recommendations on environmental information were followed. The Financial Statement with a Special-Environmental Purpose allows clearly and simply to know what investments, incomes, costs and expenses of the economic entity in a given period are. Likewise, it is possible to know the environmental structure since the Financial Statement reflects the assets, liabilities and goods that the company has assigned to the environment.