La Normativa Jurídica para la aplicación de la biocontabilidad en el Ecuador

The purpose of this research is to study the legal regulations for the application of bio-accounting in Ecuador, because through bio-accounting the behavior of organizations in the control of environmental and social wealth can be evaluated; overcoming the economic dimension of accounting constitutes a paradigmatic rupture with a knowledge historically linked to the accumulation of economic wealth; the challenge is the formulation of a new accounting committed to nature, to life and to human dignity. Biocontability is currently being applied in tourism as a benefit that contributes to improving the climate factor. With the Rio de Janeiro summit in the 1990s, the ecological and environmental approach gained strength, with Biocontability also appearing, a new qualitative and quantitative valuation model, expressed as monetary and non-monetary valuation. Some methods and environmental assessment techniques can be recognized as: direct and indirect valuation, indirect technique, intrinsic value, reasonable valuation, present valuation, valuation of realization and replacement, fair value, use value and value of non-use, cost historical, market price method, of the environmental wealth controlled by the organization, using methods to quantify the environmental ecosystem goods and services, not only for economic benefits but on the use, to the extent that it satisfies human needs.