For BLACKSMITH (2003), the ambient accounting is defined as a set of information that they tell adequately, in economic terms, actions of an entity that modify its patrimony. The author still detaches that the ambient accounting does not represent a new modality of accounting, but one has detached given to the information contained in the accountings duly evidenced. As the accounting is responsible for the register of all the economic facts that intervene on the patrimony of the companies, the ambient accounting appears as an excellent and essential managemental tool for the mensurao of the decurrent responsibilities of impacts in the environment decurrent of the economic activities, as well as for the evaluation of operational and technological alternatives come back toward the sustainable development. Another element is electronic the Forma bill of sale – Having as objective the implantation of electronic a national fiscal document model that comes to substitute the current systematics of emission of the fiscal document in paper, with legal validity guaranteed by the digital signature of the shipper, simplifying the accessory obligations of the contributors and allowing, at the same time, the accompaniment in real time of the operations commercial for the Treasury department. The Digital Certificate also exists – That it is an electronic archive that identifies who is its bearer, natural person or legal, that is, it is an Electronic Document of Identity. The Digital Certification, used in the electronic transactions guarantees: Privacy in the transactions, Integrity of the messages, Authenticity, Digital Signature and Not-repudiation could not be denied by the part used that it. Finally the International Normatizao – In recent years, the Commission of Monetary Values (CMV) together with the Federal Advice of Contabilidade (CFC) and other institutions had pressured the legislators for changes in the Brazilian accounting of form that could be harmonized to the international standards. Such standards modify the Brazilian countable apparatus all, a time that this will leave of if exclusively coming back toward the treasury department and creditors and will direct the investors.