La administración y la contabilidad. Información contable proyectada o prospectiva

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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...

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Autor principal: Viegas, Juan Carlos
Formato: article artículo publishedVersion
Lenguaje:Español
Publicado: Facultad de Ciencia Económicas y Estadística - Universidad Nacional de Rosario 2009
Materias:
Business Administration
Projections applying accounting rules for evaluate the future; Contingency situations projections
Administración
Proyecciones para evaluar el futuro;
Accounting
Contabilidad
Situaciones contingentes prospectivas
Contingency situations projections
Acceso en línea:http://zeus.fcecon.unr.edu.ar/revista/index.php/revista/article/view/8
http://hdl.handle.net/2133/2125
http://hdl.handle.net/2133/2125
Aporte de:
Repositorio Hipermedial de la Universidad Nacional de Rosario (UNR) de Universidad Nacional de Rosario
id I15-R121-2133-2125
record_format dspace
institution Universidad Nacional de Rosario
institution_str I-15
repository_str R-121
collection Repositorio Hipermedial de la Universidad Nacional de Rosario (UNR)
language Español
orig_language_str_mv spa
topic Business Administration
Projections applying accounting rules for evaluate the future; Contingency situations projections
Administración
Proyecciones para evaluar el futuro;
Accounting
Contabilidad
Situaciones contingentes prospectivas
Contingency situations projections
spellingShingle Business Administration
Projections applying accounting rules for evaluate the future; Contingency situations projections
Administración
Proyecciones para evaluar el futuro;
Accounting
Contabilidad
Situaciones contingentes prospectivas
Contingency situations projections
Viegas, Juan Carlos
La administración y la contabilidad. Información contable proyectada o prospectiva
topic_facet Business Administration
Projections applying accounting rules for evaluate the future; Contingency situations projections
Administración
Proyecciones para evaluar el futuro;
Accounting
Contabilidad
Situaciones contingentes prospectivas
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.
format article
artículo
publishedVersion
author Viegas, Juan Carlos
author_facet Viegas, Juan Carlos
author_sort Viegas, Juan Carlos
title La administración y la contabilidad. Información contable proyectada o prospectiva
title_short La administración y la contabilidad. Información contable proyectada o prospectiva
title_full La administración y la contabilidad. Información contable proyectada o prospectiva
title_fullStr La administración y la contabilidad. Información contable proyectada o prospectiva
title_full_unstemmed La administración y la contabilidad. Información contable proyectada o prospectiva
title_sort la administración y la contabilidad. información contable proyectada o prospectiva
publisher Facultad de Ciencia Económicas y Estadística - Universidad Nacional de Rosario
publishDate 2009
url http://zeus.fcecon.unr.edu.ar/revista/index.php/revista/article/view/8
http://hdl.handle.net/2133/2125
http://hdl.handle.net/2133/2125
work_keys_str_mv AT viegasjuancarlos laadministracionylacontabilidadinformacioncontableproyectadaoprospectiva
bdutipo_str Repositorios
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