Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities
Descripción del Articulo
Objective: To describe the concepts of liabilities, accruals and contingent liabilities based on relevant aspects of the Theory of Probabilities. Method: The research was qualitative, descriptive, and non-experimental, with the use of the deductive-inductive method, based on the International Financ...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2021 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/20143 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143 |
| Nivel de acceso: | acceso abierto |
| Materia: | Liability accrual contingent liability event uncertainty Pasivo provisión pasivo contingente evento incertidumbre |
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Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilitiesPrecisiones en pasivos, provisiones y pasivos contingentes a partir de la teoría de probabilidadesCastañeda Moreano, Rosa MilagrosLiabilityaccrualcontingent liabilityeventuncertaintyPasivoprovisiónpasivo contingenteeventoincertidumbreObjective: To describe the concepts of liabilities, accruals and contingent liabilities based on relevant aspects of the Theory of Probabilities. Method: The research was qualitative, descriptive, and non-experimental, with the use of the deductive-inductive method, based on the International Financial Reporting Standards (IFRS) content analysis and Probabilities Theory. Results: The results show discrepancies in the concepts of passives, provisions and contingent liabilities, including those raised by IAS 37 and the Conceptual Framework for Financial Reporting, also considering relevant aspects of the Theory of Probabilities. Conclusion: There are conceptual divergences between IAS 37 and the Conceptual Financial Reporting Framework in regards to the definition of liabilities, provisions or contingent liabilities, which could have a significant impact on the financial statements, as well as their poor interpretation.Objetivo: Describir los conceptos de pasivos, provisiones y pasivos contingentes a partir de aspectos relevantes de la Teoría de Probabilidades. Método: La investigación fue cualitativa, descriptiva, no experimental con el uso del método deductivo-inductivo, sobre la base del análisis de contenido de las Normas Internacionales de Información Financiera (NIIF) y la Teoría de Probabilidades. Resultados: Los resultados muestran discrepancias sobre los conceptos de pasivos, provisiones y pasivos contingentes, entre lo planteado por la NIC 37 y el Marco Conceptual para la Información Financiera, considerando además aspectos relevantes de la Teoría de Probabilidades. Conclusión: Existen divergencias conceptuales entre la NIC 37 y el Marco Conceptual para la Información Financiera respecto a la definición de pasivos, provisiones o pasivos contingentes, lo cual podría producir un impacto relevante en los estados financieros, así como su inadecuada interpretación.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2021-05-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2014310.15381/quipu.v29i59.20143Quipukamayoc; Vol. 29 No. 59 (2021); 9-16Quipukamayoc; v. 29 n. 59 (2021); 9-16Quipukamayoc; Vol. 29 Núm. 59 (2021); 9-161609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143/16711https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143/16729Derechos de autor 2021 Rosa Milagros Castañeda Moreanohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistasinvestigacion.unmsm.edu.pe:article/201432023-04-11T23:50:05Z |
| dc.title.none.fl_str_mv |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities Precisiones en pasivos, provisiones y pasivos contingentes a partir de la teoría de probabilidades |
| title |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| spellingShingle |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities Castañeda Moreano, Rosa Milagros Liability accrual contingent liability event uncertainty Pasivo provisión pasivo contingente evento incertidumbre |
| title_short |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| title_full |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| title_fullStr |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| title_full_unstemmed |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| title_sort |
Precisions on liabilities, accruals and contingent liabilities based on the theory of probabilities |
| dc.creator.none.fl_str_mv |
Castañeda Moreano, Rosa Milagros |
| author |
Castañeda Moreano, Rosa Milagros |
| author_facet |
Castañeda Moreano, Rosa Milagros |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Liability accrual contingent liability event uncertainty Pasivo provisión pasivo contingente evento incertidumbre |
| topic |
Liability accrual contingent liability event uncertainty Pasivo provisión pasivo contingente evento incertidumbre |
| description |
Objective: To describe the concepts of liabilities, accruals and contingent liabilities based on relevant aspects of the Theory of Probabilities. Method: The research was qualitative, descriptive, and non-experimental, with the use of the deductive-inductive method, based on the International Financial Reporting Standards (IFRS) content analysis and Probabilities Theory. Results: The results show discrepancies in the concepts of passives, provisions and contingent liabilities, including those raised by IAS 37 and the Conceptual Framework for Financial Reporting, also considering relevant aspects of the Theory of Probabilities. Conclusion: There are conceptual divergences between IAS 37 and the Conceptual Financial Reporting Framework in regards to the definition of liabilities, provisions or contingent liabilities, which could have a significant impact on the financial statements, as well as their poor interpretation. |
| publishDate |
2021 |
| dc.date.none.fl_str_mv |
2021-05-27 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143 10.15381/quipu.v29i59.20143 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143 |
| identifier_str_mv |
10.15381/quipu.v29i59.20143 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143/16711 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20143/16729 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2021 Rosa Milagros Castañeda Moreano https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2021 Rosa Milagros Castañeda Moreano https://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 29 No. 59 (2021); 9-16 Quipukamayoc; v. 29 n. 59 (2021); 9-16 Quipukamayoc; Vol. 29 Núm. 59 (2021); 9-16 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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1848424471880269824 |
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13.861508 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
