Perspectiva contable de las provisiones, pasivos, pasivos y activos contingentes según la NIC 37 y su aplicación en estados financieros.

Abstract

The adoption of the International Financial Reporting Standards has been essential in order to have a similar global accounting language that allow companies to compete in the world markets because with the application of these precepts can generate reliable information to their users about the economic and financial situation of the entity. So it is necessary that those responsible of prepare the accounting reports know with detail each guideline that is established in the standard avoiding in such away make wrong records that infringe the reasonableness of the financial statements. It is known that the financial situation is determined by its assets, liabilities and equity, items that must be shown with reliability, for which the investigation focuses on evaluating those liabilities that show uncertainty, maturity an and amount such as provisions, also contingent liabilities and contingent assets which are not subject to recognition but if revelation in the notes, that is analyze the application of IAS 37 by evaluating the financial statements of 20 companies in the province of El Oro, determining the correct application of this standard. The applicable methodology quantitative-qualitative type starting from the bibliographic review of what is established in international accounting regulations, plus the tabulation and interpretation of data. At the end of the document, the reality of regulatory compliance in the province is evident.