Metodología para la correcta aplicación de la NIC 37 provisiones, pasivos contingentes y activos contingentes.

Abstract

The International Financial Reporting Standards have been designed with the purpose of generating quality accounting information that allows users to properly visualize the economic-financial situation of the entity, as well as to facilitate the interpretation of financial information in all areas under of having a universal language, it is the same, among the components of the financial situation of every entity we have assets, liabilities and assets, each of these elements have evolved in their definitions, one of the complex situations is the proper identification of provisions, liabilities and contingent assets, in this situation, the present investigation tries to describe, through the design of a methodology, the adequate recognition of provisions, contingent liabilities and contingent assets, based on what is provided in International Accounting Standard 37, with the purpose of providing a useful tool for to the exercise of the accounting profession, to achieve this work we applied a methodology of qualitative and quantitative, qualitative because we were based on bibliographic articles, books, and scientific journals and quantitative because through a practical case was determined the correct application of the norm by means of practical exercise, the same ones that helped us to give truth to each thought exposed in the work, at the same time it is expected to contribute in the development of the activity of the public accounting.