Afectación contable de la provisión para desmantelamiento del activo bocamina en la empresa agrícola minera AGRIMROC S.A. 2018.

Abstract

The mining companies through their exploration and exploitation activities are in permanent conflict with the environment and therefore with the control institutions, for which they must have a mine closure plan through the accounting treatment of provision for the dismantling of the asset, in the present case of the company Agrimroc S.A. It is necessary to understand that the aquifer exploitation within a mine tends to be depleted at a given moment, for which it is necessary to close it. The objective of the investigation was to determine the impact of recognizing the environmental liabilities of the company Agrimroc S.A. in 2018, through the application of an accounting treatment of the provision for mine closure. The methodology used was the applied, explanatory, field, longitudinal section, through the quantitative approach, applying the technique of observation, interview and documentary. As a result, the accounting process was elaborated for the provision of the mine closure, for which the accounting records that are given during its treatment were exposed.