Aplicación de la NIC 37 provisiones, pasivos contingentes y activos contingentes en Colombia

The International Financial Reporting Standards IFRS as global financial language, shaped operations of companies in order to show their real economic status. Consequently, Colombian companies were divided into three distinct groups duly decreed by the national government. Taking into account the companies´ different activities, this procedure undoubtedly contributed to exercise a better control over the accounting information given by each company. IAS 37 Provisions, Contingent Liabilities and Contingent Assets, specify reasons, forms, content and conditions, of how a business organization should provide the economic fact. The latter corresponds to each company and makes the applicability of the rule quite different to each of them.

• Autores: Bernal López, Claudia; Gómez Quintero, María Yaqueline; Bedoya Córdoba, Johan Camilo
• Fecha de publicación: 2017
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/4741
• Acceso en línea: http://hdl.handle.net/10819/4741
• Palabra clave: Pasivo; Provisión; Pasivo Contingente; Activo Contingente; Estimación; Reconocimiento; Incertidumbre; Liabilities; Hoard; Contingent Liabilities; Contingent Asset; Appraisal; Recognizance; Incertitude; Empresas - Colombia; Normas internacionales de contabilidad; Normas contables; Activo - pasivo
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia