Aplicación de la NIC 37 enfocada en los impactos ambientales: los casos de Mineros S.A. y Gran Colombia Gold.
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Date
2021-08-10
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El desarrollo del presente proyecto busca entender la perspectiva de la efectiva
intención, utilización y concepción de la normatividad contable internacional, en el
ámbito de la NIC 37, la cual es una normativa con directriz adecuada para la
contabilidad de una empresa que dispone de una provisión de pasivo, o bien cuando
existan pasivos y activos de carácter contingente (que puedan suceder o no). Por
ello el trabajo pretende visibilizar la adopción y proceso de implementación de la
NIC 37 en la empresa Mineros S.A., reconociendo la medición de las provisiones,
pasivos y activos contingentes, así como en la forma de revelar la información
complementaria suficiente y el registro, además de que la información se publique
en las notas financieras como medida auxiliar, de modo que los interesados tengan
la posibilidad de entender en qué consisten, especialmente en la empresa Mineros
S.A.
The development of this project seeks to understand the perspective of theeffective intention, use and conception of international accounting regulations, withinthe scope of IAS 37, which is a regulation with an adequate guideline for the accounting of a company that has a provision of liabilities, or when there are contingent liabilities and assets (which may or may not happen). For this reason, the work aims to make visible the adoption and implementation process of IAS 37 in the company Mineros SA, recognizing the measurement of provisions, liabilities and contingent assets, as well as in the way of revealing sufficient complementary information and registration, in addition that the information is published in the financial notes as an auxiliary measure, that the interested parties have the possibility of understanding what it consists of, especially in the company Mineros S.A.
The development of this project seeks to understand the perspective of theeffective intention, use and conception of international accounting regulations, withinthe scope of IAS 37, which is a regulation with an adequate guideline for the accounting of a company that has a provision of liabilities, or when there are contingent liabilities and assets (which may or may not happen). For this reason, the work aims to make visible the adoption and implementation process of IAS 37 in the company Mineros SA, recognizing the measurement of provisions, liabilities and contingent assets, as well as in the way of revealing sufficient complementary information and registration, in addition that the information is published in the financial notes as an auxiliary measure, that the interested parties have the possibility of understanding what it consists of, especially in the company Mineros S.A.
Description
Analizar la aplicación de la norma internacional NIC 37 enfocada en el impacto
ambiental en el caso de las empresas Mineros S.A. y Gran Colombia Gold.
Keywords
Normatividad contable internacional, NIC 37, Provisiones, Pasivos y activos contingentes, Empresa Mineros S.A., International accounting regulations, NIC 37, Provisions, Contingent liabilities and assets