La NIC 37-Provisiones, Pasivos y Activos Contingentes y su incidencia financiera en las operaciones de una empresa convertidora de papel. Caso Convercisa S.A.

Abstract

Convercisa S.A. is a corporation, which was legally constituted and registered with the Superintendence of Companies on April 25, 2011, whose corporate purpose consisted in the manufacture of all types of corrugated and corrugated paper and cardboard, which included cardboard boxes, any other material and sheets of paper, this company, according to information provided by the administration, had various problems with the ecognition of provisions, assets and contingent liabilities, in accordance with the provisions of International Accounting Standard 37, which in turn conclude in the lack of liquidity because you made payments that were not within your budget. Due to the aforementioned, a proposal was made for the application model of IAS 37 and the incidence in the financial statements of Convercisa S.A., the appropriate bases for its recognition and valuation. The study was integrated by the theoretical framework that allowed to know in depth on the one hand the main stipulations required by IAS 37, to later proceed to the determination of the research methods, population and sample, which empowered an application model of the IAS 37 with the different assumptions that were presented in the company, with the purpose of identifying if it corresponded to a case of provision, or simply a liability or contingent asset and the incidence that the provisions, assets and contingent liabilities caused in the financial statements of the company. company.