Patrimonial Accounting

Thus, in this work they will be presented topical that they will look, exactly that of form not enough deep as the subject requires, to present the particularitities and challenges of the corporative ambient accounting. First the relative aspects to the conventional accounting will be boarded to be able, in the boarding of the ambient accounting, to establish its particularitities and the difference of the two boardings. In the sequncia, integrator with the used concepts is shown to a synthesis of the historical evolution of the ambient accounting as well as its picture nowadays. The ambient valuation on the basis of ambient principles and in different dimensions, mainly under the economic perspective is an essential topic in this work. The suggestion of the exploitation of the EIA/RHYMES as orientativos documents for the execution of an ambient accounting complement the particularitities of the ambient accounting, and finally, they are presented main challenges for the corporations with regard to this subject. 2. DEVELOPMENT 2.1. RELATIVE ASPECTS To the CONVENTIONAL ACCOUNTING the Accounting 3 as science, has thousand of years acting as a focado administrative instrument in the control of the patrimony, the movement of the patrimonial wealth, in the verification of results and giving information on the patrimonial evolution.

Its basic functions are: administrative function, objectifying the control of the patrimony and the story of information; the economic function, objectifying to select the profit or the damage. For KASSAL et. al. (2000) the expression accounting intrinsically is related with the verb to count, that it leads I obtain, among others, the direction of mensurar, communicating and to trust. Mensurar in the direction to quantify in numbers, to make accounts, to calculate, to establish a biunivocal correspondence between numbers other sets. To communicate, in the direction to count somebody, to make narration in fact or event, to relate, to tell, etc. To trust, in the direction to count on somebody, to have hope, to wait, to intend, to lead in account, to consider, to make use of, to be in the expectation, etc.