Valuation processes constitute a socially accepted way that legitimizes the ownership and control of natural resources by private actors of society. Is a way that has been supported by the accounting discipline mainstream, which has strengthened the introduction of technologies of financial calculation in the environment description and representation. Under this scenario, this paper aims to highlight the incidence of financialization and financial economics in structuring rationality defining technologies accounting calculation, then analyze some definitions that provide the Conceptual Framework of International Financial Reporting Standards (IFRS) framed within a perspective of weak sustainable development, thus supporting the processes of 1) expanded capital accumulation and 2) accumulation by dispossession. * El articulo constituye una reflexion critica sobre los vinculos entre contabilidad y medio ambiente, adelantado con el apoyo de la Institucion Universitaria Politecnico Grancolombiano. 2 Docente tiempo completo adscrito a la carrera de Contaduria Publica en la Institucion Universitaria Politecnico Grancolombiano. Contador Publico, Universidad Nacional de Colombia. Candidato a Magister en Administracion, Universidad Nacional de Colombia. Integrante del grupo de investigacion Economia, Derechos y Globalizacion de la Institucion Universitaria Politecnico Grancolombiano. Correo: stpardoll@poligran.edu.co. Telefono institucional: 7440740. Direccion institucional: Calle 57 No. 3-00 Este.
