The theme of this work is the environmental liability accounting treatment under international financial reporting standard - IFRS, understanding this as the obligation to have the companies whose corporate purpose coal mining in Colombia or in the absence of a responsible will correspond the Colombian government assume that obligation in order to mitigate the environmental impact. This work covers the accounting treatment will be given to provisions and contingent liabilities for entities, in order to reflect users of financial information a reality in terms of the obligations that these entities have and whether the assets they own they are enough to solve them without going into liquidation.