Resumo

VIEGAS, Juan Carlos. Administration and Accounting: Projected or Prospective Accounting Reporting. SaberEs [online]. 2009, vol.1, n.2, pp.00-00. ISSN 1852-4418.

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.

Palavras-chave : Projections applying accounting rules for evaluate the future; Contingency situations projections.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )