Objective: Comprehend the definitions and properties of the Probability Theory in order to consider in the evaluation of financial information on contingencies, emphasizing the probability concept. Method: The research is a qualitative approach, of exploratory type and partially descriptive, of non-experimental and cross-sectional design, with hypothetical assumptions, based on the information analysis, case studies and semi structured interviews. Results: Contingencies are revealed in notes rather than being recognized in the financial statements. The level of revelation is not enough in terms of judgments applied in the estimates, as well as in their impracticability and rationality. Conclusions: The concept of probability in international financial reporting standards differs from the concept stablished in the Probabilities Theory. The probabilities estimation should consider the natu...

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 wel...

Objective: Identify if there is a differentiated disclosure of the Peruvian mining companies’ judgments for the year 2020 in relation to the International Financial Reporting Standards (IFRS), as well as describe if there is a sufficient level of detail of the presumed assumptions in the Peruvian mining companies in 2020 in relation to the IFRS. Method: Qualitative, partially descriptive, non-experimental, transversal approach and a content analysis of the normative framework of the IFRS and the financial statements of Peruvian mining companies. Results: Four out of the eleven Peruvian mining companies do not make a differentiated disclosure of the lawsuits, and, on the other hand, the presumed assumptions are generic and do not provide greater detail. Conclusion: There is an opening of criteria in the disclosure of judgments and a lack of sufficient disclosure of the presumed assumpti...

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...

Objetivo: Comprender las definiciones y propiedades de la Teoría de Probabilidades a fin de considerarlas en la evaluación de la información financiera sobre contingencias, enfatizando el concepto de probabilidad. Método: La investigación es de enfoque cualitativo, de tipo exploratorio y parcialmente descriptivo, de diseño no experimental y transversal, con supuestos hipotéticos, sobre la base del análisis de información, estudio de casos y entrevistas semiestructuradas. Resultados: Las contingencias son reveladas en las notas más que ser reconocidas en los estados financieros. El nivel de revelación no es suficiente en cuanto a los juicios aplicados en las estimaciones, así como en la impracticabilidad de los mismos y su racionalidad. Conclusiones: El concepto de probabilidad en las Normas Internacionales de Información Financiera difiere del concepto establecido en la Teor...

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 wel...

El reflejo de los fenómenos que involucran incertidumbre en los estados financieros requiere el uso de la capacidad racional, la experiencia y el conocimiento del sector minero, lo cual, para el caso de las contingencias provenientes de litigios, requiere una evaluación de la información disponible y la intervención de especialistas, en medio de un contexto donde los criterios pueden generar discrepancias. En razón a ello, el objetivo general de la presente investigación fue comprender los fundamentos de la Teoría de Probabilidades, vinculada a la probabilidad, respecto a la evaluación de la información financiera sobre contingencias que afrontan las empresas mineras peruanas, por el periodo 2015 al 2018. La investigación es cualitativa, exploratoria y parcialmente descriptiva, no experimental y transversal. Se utilizó el análisis de contenido, el estudio de casos y entrevist...

Identifica las características que deben contemplar los juicios en la aplicación de políticas contables y estimaciones contables críticas y los supuestos asumidos en las empresas mineras peruanas con el uso de la probabilidad. El presente estudio es un enfoque cualitativo, a partir de la descripción de los juicios en la aplicación de políticas contables, estimaciones y supuestos asumidos. Se efectuó la revisión documental de los estados financieros auditados, el estudio de casos de la política contable de contingencias y la estimación de la provisión por cierre de mina, así como entrevistas estructuradas a profesionales contables del sector minero. Los resultados mostraron que, si bien las probabilidades se consideran en el ejercicio del juicio tanto para análisis de escenarios como para la proyección de flujos futuros, éstos no son suficientes ni detalladamente revelados...