Factores que influyen en el reconocimiento del Goodwill ambiental de acuerdo a las Normas Internacionales de Contabilidad

The valuation of environmental assets in Ecuador has been overshadowed by the lack of interest in quantifying a natural resource in monetary terms. The research frames the combination of multi-criteria methods: Hierarchical Analytical Process, Method of updating income; these methods mentioned allow the description of the Total Economic Value (TEV) indicator. The methodology that contains the grouping of the methods is called Analytic Multicriteria Valuation Method (AMUVAM). When valuing an environmental asset, it is delimited with different components of the TEE, direct use value, indirect use value, option value, existence value and legacy value. The research process focuses on three protected areas located in the coastal region. Each protected area contributes with the identification of its good name, brand, added value given by the characteristics of each national park, that is, its flora, fauna, species preservation, types of aquifers, soil variety, territorial extension, income generated for the establishment of its population, its legacy, among others. The purpose of the Goodwill is to identify an accounting and financial recognition that supports decision making, based on the AMUVAM method. To fulfill the purpose of valuation, surveys and interviews with technical experts are applied, allowing the construction of paired comparison matrices. The results of the research managed to determine the factors that influence the recognition of Goodwill comprised by the value of indirect use conformed by its recreational areas, retention of nutrients and soils, the value of legacy is what is inherited to future generations, the value of option is the fixation of the population that with all the mentioned characteristics give a good name with the following results: National Recreational Area Isla Santay is valued at $ 7.801,159.11, Puntilla Santa Elena Coastal Marine Fauna Production Reserve is valued at $ 449,089,305.26, Machalilla National Park is valued at $ 1,355,381,733.49.