El tratamiento contable de especies animales silvestres en el mercado económico: El caso del guanaco patagónico.

Abstract

In the last decades of the twentieth century, some textile producers have turned their eyes to finer and even exotic fibers. Such is the case of guanaco wool. No doubt the fiber is a resource per-se, capable of generating benefits controlled by an entity. Hence, accounting can measure and include it in the financial statements. But further analysis should be done related to the fiber- producing animal. International and national regulations confer guanacos a status of species under protection, with specific restrictions for its commercial exploitation. Could then guanacos be considered an asset? If so, how does accounting assume the measurement of this asset? A revision of the accounting theory, as well as of the conceptual framework of national and international standards is the basis for answering these questions and developing a possible first measurement proposal, which of course, is subjected to critics and deeper researches.