Pasivos contingentes

rmente, se concluye con una propuesta de normativa inspirada en el
formato que las normas internacionales de información financiera contemplan, siendo esto último,
material inédito que contribuyaa la estandarización en la revelación de riesgos a nivel de normas de
información financiera.
Palabras claves: : Norma Internacional de Contabilidad 37, revelación, riesgos.
ABSTRACT
Thisresearch propose the convenience of take into account the incidental liabilities in financial
reporting about risks, in order to generate better financial information as a result of lack of criteria notonly at international financial reporting standards, also in the United States, United Kingdom, Spain
and Mexico. For this, this research identifies and describes several risk ratings,considering the points of
view of academics and in addition, considering the best practices of several well known multinational
companies, focusing on the hospitality industry. Subsequently, the researchconcludes with a proposal
in order to disclose incidental liabilities inspired by the format as international financial reporting
standards provides, becoming this an unpublished material thatcontributes to standardization in the
disclosure of risks across financial reporting standards.
Keywords: International Accounting Standard 37, disclosure, risks.
INFORMACIÓN FINANCIERA SOBRE RIESGOS:PASIVOS CONTINGENTES Y FORTUITOS
FINANCIAL INFORMATION ABOUT RISKS:
CONTINGENT AND INCIDENTAL LIABILITIES
José Gerardo De La Vega Meneses
1
y María Josefina Rivero Villar
2
1 Departamentode Contaduría y Alta Dirección, Escuela de Ciencias Económico Administrativas en la Universidad Popular Autónoma del Estado de Puebla. Puebla, México. Líneas de desarrollo: Contabilidadinternacional, Finanzas Corporativas y Entorno Económico Internacional. E-mail: josegerardo.delavega@upaep.mx
2 Departamento de estudios con matemática aplicada y recursos tecnológicos en la Universidad...