Este documento aborda las Normas Internacionales de Información Financiera (NIIF) emitidas por el International Accounting Standards Board (IASB) con residencia en Inglaterra. Se seleccionaron únicamente las normas que trataran de forma especifica o general el manejo de la contabilidad ambiental. Se hace una breve explicación de la historia de la contabilidad ambiental en Colombia, como sus orígenes. Tambien se citan varios autores que infiernen temas de conservación ambiental y protección del ecosistema, como organismos nacionales e internacionales. This document approaches the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) with residence in England. There were selected only the procedure that were treating as a specific or general form the managing of the environmental accounting. There is done a brief explanation of the history of the environmental accounting in Colombia, as his origins. Also several authors arrange an appointment that infiernen topics of environmental conservation and protection of the ecosystem, as national and international organisms. Pregrado