O reconhecimento contábil dos gastos associados às medidas de gestão ambiental no segmento de abastecimento de combustíveis

Abstract

In the face of the environmental disasters that are occurring worldwide in both the population such as governments are increasingly aware front the environmental issues. There is a concern clear about the interactions of companies with the environment, particularly those entities considered as potentially polluting companies. This is the case the station of fuel supply. Front of this, it is clear that everyone should be mobilized front this issue, and the accounting can give their input through the accounting of environmental events inherent of the activities business. Environmental accounting is a recent and little known, adding also the fact that recent changes in legislation accounting, is obvious the appearing of the doubts regarding proper way of proceeding to the accounting of environmental events. Accordingly, the doubt following: How should it be done the accounting recognition of expenses associated with environmental management measures in the segment of fuel supply? Thus, this study sought to determine how it should be realized that accounting recognition, according to Brazilian accounting standards. To development the work was carried out a field research, in a petrol station, located in Santa Maria -RS, where he was employed the technique of observation coupled with the structured interview technique. The results revealed that the expenses incurred in environmental management, of the activity studied, can be considered as: expenditure and should be recognized at the time of use of inputs in the administrative area; environmental assets; or still costs of this nature, that must be recognized at the time of the acquisition and use in the production process, respectively.