Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards

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Objective: To analyze the concept of probability that is described in the International Financial Reporting Standards (IFRS). Method: Qualitative, partially descriptive, focused on content analysis of previous literature and the IFRS regulatory framework. The unit of study was the concept of probabi...

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Detalles Bibliográficos
Autor: Castañeda Moreano, Rosa Milagros
Formato: artículo
Fecha de Publicación:2023
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/25864
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25864
Nivel de acceso:acceso abierto
Materia:probabilidad
incertidumbre
estimación
creencia racional
enfoque bayesiano
probability
uncertainty
measurement
believe
Bayesian approach
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spelling Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting StandardsUso de las probabilidades en la preparación de información financiera: perspectivas desde las Normas Internacionales de Información FinancieraCastañeda Moreano, Rosa MilagrosCastañeda Moreano, Rosa Milagrosprobabilidadincertidumbreestimacióncreencia racionalenfoque bayesianoprobabilityuncertaintymeasurementbelieveBayesian approachObjective: To analyze the concept of probability that is described in the International Financial Reporting Standards (IFRS). Method: Qualitative, partially descriptive, focused on content analysis of previous literature and the IFRS regulatory framework. The unit of study was the concept of probability. Results: The findings highlight the importance of using probabilities in the normative framework of IFRS, emphasizing the analysis of various scenarios regarding the future. Moreover, a thorough understanding of probability theory is crucial to have a clear conception of the term "probability" and its proper interpretation. Conclusion: It is necessary to analyze the various scenarios about the future from the Bayesian approach and fully comprehend its interpretation. Additionally, it is important to address the lack of precision in the term "probability" and its impact on its application in the preparation of financial statements.Objetivo: Analizar el concepto de probabilidad que se describe en las Normas Internacionales de Información Financiera (NIIF). Método: El enfoque fue cualitativo, parcialmente descriptivo, enfocado en el análisis de contenido de los antecedentes y el marco normativo de las NIIF. La unidad de estudio comprendió el concepto de probabilidad. Resultados: Los resultados muestran la importancia del uso de probabilidades en el marco normativo de las NIIF, donde destaca el análisis de diversos escenarios acerca del futuro, así como un conocimiento suficiente de teoría de probabilidades a fin de contar con una concepción clara del término “probabilidad” y su adecuada interpretación. Conclusión: Es necesario analizar los diversos escenarios acerca del futuro desde el enfoque bayesiano y comprender adecuadamente su interpretación. Asimismo, es importante examinar la ausencia de precisiones en el término “probabilidad” y cómo afecta su aplicación en la preparación de estados financieros.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2023-07-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2586410.15381/quipu.v31i65.25864Quipukamayoc; Vol. 31 Núm. 65 (2023); 21-30Quipukamayoc; Vol. 31 No. 65 (2023); 21-301609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25864/19818https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25864/19830Derechos de autor 2023 Rosa Milagros Castañeda Moreanohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/258642023-08-14T10:59:06Z
dc.title.none.fl_str_mv Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
Uso de las probabilidades en la preparación de información financiera: perspectivas desde las Normas Internacionales de Información Financiera
title Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
spellingShingle Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
Castañeda Moreano, Rosa Milagros
probabilidad
incertidumbre
estimación
creencia racional
enfoque bayesiano
probability
uncertainty
measurement
believe
Bayesian approach
title_short Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
title_full Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
title_fullStr Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
title_full_unstemmed Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
title_sort Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
dc.creator.none.fl_str_mv Castañeda Moreano, Rosa Milagros
Castañeda Moreano, Rosa Milagros
author Castañeda Moreano, Rosa Milagros
author_facet Castañeda Moreano, Rosa Milagros
author_role author
dc.subject.none.fl_str_mv probabilidad
incertidumbre
estimación
creencia racional
enfoque bayesiano
probability
uncertainty
measurement
believe
Bayesian approach
topic probabilidad
incertidumbre
estimación
creencia racional
enfoque bayesiano
probability
uncertainty
measurement
believe
Bayesian approach
description Objective: To analyze the concept of probability that is described in the International Financial Reporting Standards (IFRS). Method: Qualitative, partially descriptive, focused on content analysis of previous literature and the IFRS regulatory framework. The unit of study was the concept of probability. Results: The findings highlight the importance of using probabilities in the normative framework of IFRS, emphasizing the analysis of various scenarios regarding the future. Moreover, a thorough understanding of probability theory is crucial to have a clear conception of the term "probability" and its proper interpretation. Conclusion: It is necessary to analyze the various scenarios about the future from the Bayesian approach and fully comprehend its interpretation. Additionally, it is important to address the lack of precision in the term "probability" and its impact on its application in the preparation of financial statements.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-31
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/25864
10.15381/quipu.v31i65.25864
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25864
identifier_str_mv 10.15381/quipu.v31i65.25864
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/25864/19818
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/25864/19830
dc.rights.none.fl_str_mv Derechos de autor 2023 Rosa Milagros Castañeda Moreano
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2023 Rosa Milagros Castañeda Moreano
http://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. 31 Núm. 65 (2023); 21-30
Quipukamayoc; Vol. 31 No. 65 (2023); 21-30
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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Utilization of probabilities in the preparation of financial information: Perspectives from International Financial Reporting Standards
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