I will try to bring to light the development of aspects that describe the accounting regulations,
the highlights of the international standards, the implications of accounting regulation, the
place of accounting in the field of knowledge and its social function, the competing interests
international economic power and SMEs, developed countries and the rest mainly in Latin
America. Finally, it is raising of an alter-native to the evolution of accounting by considering
various difficulties in the process of economic globalization and accounting harmonization
I try to understand the socio-environmental threats caused by global warming and its causes
and then also propose from accounting useful tools for making private and public decisions to
halt and reverse this process that endangers all humanity for not too distant future. Feature for
it, the necessary global work from governments both private and public national and
international organizations of different fields and especially technicians and professionals,
with an emphasis on accounting disciplines.
