La administración y la contabilidad. Información contable proyectada o prospectiva
Traders bases their investment decisions within a degree of information but relevant and important information is the one that allows them to do an analysis and consider the possibility of future events that a corporation will have to deal with. There are non-systematic standards related to prospec...
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Formato: | article artículo publishedVersion |
Lenguaje: | Español |
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Facultad de Ciencia Económicas y Estadística - Universidad Nacional de Rosario
2009
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Acceso en línea: | http://zeus.fcecon.unr.edu.ar/revista/index.php/revista/article/view/8 http://hdl.handle.net/2133/2125 http://hdl.handle.net/2133/2125 |
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I15-R121-2133-2125 |
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Universidad Nacional de Rosario |
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I-15 |
repository_str |
R-121 |
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Repositorio Hipermedial de la Universidad Nacional de Rosario (UNR) |
language |
Español |
orig_language_str_mv |
spa |
topic |
Business Administration Projections applying accounting rules for evaluate the future; Contingency situations projections Administración Proyecciones para evaluar el futuro; Accounting Contabilidad Situaciones contingentes prospectivas Contingency situations projections |
spellingShingle |
Business Administration Projections applying accounting rules for evaluate the future; Contingency situations projections Administración Proyecciones para evaluar el futuro; Accounting Contabilidad Situaciones contingentes prospectivas Contingency situations projections Viegas, Juan Carlos La administración y la contabilidad. Información contable proyectada o prospectiva |
topic_facet |
Business Administration Projections applying accounting rules for evaluate the future; Contingency situations projections Administración Proyecciones para evaluar el futuro; Accounting Contabilidad Situaciones contingentes prospectivas Contingency situations projections |
description |
Traders bases their investment decisions within a degree of information but relevant and important information is the one that allows them to do an analysis and consider the possibility of future events that a corporation will have to deal with. There are non-systematic standards related to prospective accounting information in the international accounting practices issued by professional and control bodies, that enforce corporations to disclose that kind of reports. Corporations are liable f or making projections applying accounting rules for evaluate the future of the going concern. In addition, corporations needs to know in such way it can reasonably verify contingency situations that the corporation will have to face at least in the next twelve months and, lastly, probe that the corporation applies the going concern principle. The proposal for presenting prospective accounting information according to the survey made has caused serious debates. The side that agrees with prospective accounting reports says that using it would be possible to compare information from the past with the future perspectives and goals of the corporation, metaphorically speaking, prospective accounting aims to build a bridge between past accounting information, represented by financial statements of closing of the period (fiscal year), and the future. |
format |
article artículo publishedVersion |
author |
Viegas, Juan Carlos |
author_facet |
Viegas, Juan Carlos |
author_sort |
Viegas, Juan Carlos |
title |
La administración y la contabilidad. Información contable proyectada o prospectiva |
title_short |
La administración y la contabilidad. Información contable proyectada o prospectiva |
title_full |
La administración y la contabilidad. Información contable proyectada o prospectiva |
title_fullStr |
La administración y la contabilidad. Información contable proyectada o prospectiva |
title_full_unstemmed |
La administración y la contabilidad. Información contable proyectada o prospectiva |
title_sort |
la administración y la contabilidad. información contable proyectada o prospectiva |
publisher |
Facultad de Ciencia Económicas y Estadística - Universidad Nacional de Rosario |
publishDate |
2009 |
url |
http://zeus.fcecon.unr.edu.ar/revista/index.php/revista/article/view/8 http://hdl.handle.net/2133/2125 http://hdl.handle.net/2133/2125 |
work_keys_str_mv |
AT viegasjuancarlos laadministracionylacontabilidadinformacioncontableproyectadaoprospectiva |
bdutipo_str |
Repositorios |
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1764820412131180544 |