Projections applying accounting rules for evaluate the future; Contingency situations projections

Mostrar todas las versiones(2)

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...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Viegas, Juan Carlos
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencia Económicas y Estadísticaca - Universidad Nacional de Rosario 2009
Materias:
Proyecciones para evaluar el futuro
Situaciones contingentes prospectivas
Projections applying accounting rules for evaluate the future
Contingency situations projections
Acceso en línea:https://saberes.unr.edu.ar/index.php/revista/article/view/8
Aporte de:
SaberEs de Universidad Nacional de Rosario
id I15-R211-article-8
record_format ojs
spelling I15-R211-article-82023-05-11T18:32:32Z Projections applying accounting rules for evaluate the future; Contingency situations projections La administración y la contabilidad. Información contable proyectada o prospectiva Viegas, Juan Carlos Proyecciones para evaluar el futuro Situaciones contingentes prospectivas Projections applying accounting rules for evaluate the future Contingency situations projections 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. Los agentes económicos basan sus decisiones de inversión en una variedad de información, pero la información que es particularmente importante es la que les permite desarrollar un análisis y considerar las posibilidades de eventos futuros que deberá afrontar la empresa. Las practicas contables en el ámbito internacional, existen importantes evidencias relacionadas con la información contable prospectiva, donde en forma asistemática y sin adoptar un modelo determinado, algunos organismos profesionales y de control obligan a las entidades a presentar información de este tipo. Por aplicación de las normas contables las entidades son responsables de realizar proyecciones para evaluar el futuro del proyecto en explotación, de forma tal, que se pueda verificar con cierto grado de razonabilidad las situaciones contingentes que deberán enfrentar como mínimo en los próximos doce meses y demostrar que la empresa cumple con el principio de empresa en marcha. La propuesta de presentación de información contable prospectiva, ha promovido acalorados debates. Una visión positiva señala que mediante estos instrumentos se lograría vincular la información del pasado y las perspectivas futuras de la empresa, metafóricamente ablando, los informes contables prospectivos tiene como objetivo construir un puente entre la información contable del pasado representado por los estados financieros de cierre del ejercicio, con el futuro. Facultad de Ciencia Económicas y Estadísticaca - Universidad Nacional de Rosario 2009-06-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://saberes.unr.edu.ar/index.php/revista/article/view/8 10.35305/s.v0i1.8 SaberEs; Núm. 1 (2009) 1852-4222 1852-4184 spa https://saberes.unr.edu.ar/index.php/revista/article/view/8/pdf_7 https://saberes.unr.edu.ar/index.php/revista/article/view/8/56
institution Universidad Nacional de Rosario
institution_str I-15
repository_str R-211
container_title_str SaberEs
language Español
format Artículo revista
topic Proyecciones para evaluar el futuro
Situaciones contingentes prospectivas
Projections applying accounting rules for evaluate the future
Contingency situations projections
spellingShingle Proyecciones para evaluar el futuro
Situaciones contingentes prospectivas
Projections applying accounting rules for evaluate the future
Contingency situations projections
Viegas, Juan Carlos
Projections applying accounting rules for evaluate the future; Contingency situations projections
topic_facet Proyecciones para evaluar el futuro
Situaciones contingentes prospectivas
Projections applying accounting rules for evaluate the future
Contingency situations projections
author Viegas, Juan Carlos
author_facet Viegas, Juan Carlos
author_sort Viegas, Juan Carlos
title Projections applying accounting rules for evaluate the future; Contingency situations projections
title_short Projections applying accounting rules for evaluate the future; Contingency situations projections
title_full Projections applying accounting rules for evaluate the future; Contingency situations projections
title_fullStr Projections applying accounting rules for evaluate the future; Contingency situations projections
title_full_unstemmed Projections applying accounting rules for evaluate the future; Contingency situations projections
title_sort projections applying accounting rules for evaluate the future; 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.
publisher Facultad de Ciencia Económicas y Estadísticaca - Universidad Nacional de Rosario
publishDate 2009
url https://saberes.unr.edu.ar/index.php/revista/article/view/8
work_keys_str_mv AT viegasjuancarlos projectionsapplyingaccountingrulesforevaluatethefuturecontingencysituationsprojections
AT viegasjuancarlos laadministracionylacontabilidadinformacioncontableproyectadaoprospectiva
first_indexed 2023-05-11T18:32:53Z
last_indexed 2023-05-11T18:32:53Z
_version_ 1765631383640735744

Ejemplares similares