Relevant bibliographies by topics / Contingent assets and contingent liabilities

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  2. Dissertations / Theses
  3. Books
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Academic literature on the topic 'Contingent assets and contingent liabilities'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Contingent assets and contingent liabilities"

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Kozlova, L. R. "Provisions, contingent liabilities and contingent assets in group reporting of companies." Digest Finance 25, no. 3 (September 29, 2020): 308–32. http://dx.doi.org/10.24891/df.25.3.308.

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Subject. The article makes an attempt to develop recommendations for provisions, contingent liabilities and conditional assets accounting under RAS and IFRS for companies operating in the real economy, based on the survey conducted using the sampling of Top 600 largest Russian companies at year-end2015 by Expert RA. Objectives. The aim of the study is to improve the quality of financial statements of Russian companies prepared under RAS and IFRS to the extent of provisions, conditional liabilities, contingent assets, and to perfect methods of relevant reporting data analysis. Methods. In the research, I applied the method of comparative analysis. Results. The paper presents a comparative analysis of the existing accounting methods for provisions, contingent liabilities and contingent assets under RAS, IFRS and GAAP, namely, systematizes the characteristic features and highlights the specifics of accounting systems. I examined the impact impact of data on provisions, contingent liabilities and contingent assets on evaluation of financial result of companies and developed recommendations to improve accounting treatment of provisions, contingent liabilities and contingent assets under RAS and IFRS. Conclusions. The offered recommendations may enhance the quality of financial statements of companies operating in financial and real sectors of the economy, as well as the effectiveness of investment decisions based on financial statement data.
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Lima, Bruno Rodrigues Teixeira de, Cleiton Borges de Menezes Junior, and Jomar Miranda Rodrigues. "PRECEDENTES JUDICIAIS VINCULANTES E A EVIDENCIAÇÃO DE PROVISÕES, PASSIVOS CONTINGENTES E ATIVOS CONTINGENTES." Revista Gestão e Desenvolvimento 16, no. 1 (February 13, 2019): 27. http://dx.doi.org/10.25112/rgd.v16i1.1635.

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O CPC 25 R1 (2009) apresenta os critérios para reconhecimento, mensuração e evidenciação das provisões, passivos contingentes e ativos contingentes, cujas regras gerais também são aplicadas aos processos judiciais ou administrativos que têm alguma probabilidade de impactar o balanço patrimonial. A literatura contábil tem se preocupado em debater diversos aspectos que envolvem o disclosure dos litígios dos quais a entidade é parte, contudo, pouco se debruçam sobre importante aspecto da legislação brasileira: os precedentes vinculantes. Nesse contexto, o artigo tem por objetivo analisar, a partir de interpretação normativa e sob o pálio da teoria do precedente, se os valores envolvidos nos processos judiciais cujas matérias de direito foram julgadas sob a sistemática dos precedentes vinculantes devem ser reconhecidos como ativos ou ativos contingentes, ou ainda como passivos, provisões ou passivos contingentes. A leitura feita é que esses casos devem estar nos extremos, porquanto o conhecimento prévio do precedente vinculante permite à entidade antever sua derrota ou vitória na discussão judicial. Investigou-se também a forma que as empresas do seguimento “Novo Mercado” da BM&F Bovespa realizam o disclosure desses valores, concluindo-se que ainda é incipiente a preocupação com o impacto dos precedentes vinculantes no balanço.Palavras-chave: Evidenciação. Ativos e passivos contingentes. Precedentes Vinculantes.AbstractCPC 25 R1 (2009) presents the criteria for recognition, measurement and disclosure of provisions, contingent liabilities and contingent assets, whose general rules are also applied to judicial and administrative lawsuits that are likely to impact the balance sheet. The accounting literature has been concerned with several aspects involving the disclosure of the litigations, but they not demonstrate concern about an important aspect of Brazilian legislation: the stare decisis doctrine. In this context, the article aims to analyze, from an interpretation perspective and under the theory of precedent, if the values involved in lawsuits whose subjects were judged under the stare decisis doctrine should be recognized as assets or contingent assets, or as liabilities, provisions or contingent liabilities. We conclude that these cases must be at the extremes, since the prior knowledge of the precedent allows the entity to foresee its defeat or victory in the judicial discussion. We also investigated how BM&F Bovespa's "Novo Mercado" companies are caring out the disclosure of these amounts, and we concluded that there is still an incipient concern about the impact of precedents on the balance sheet.Keywords: Disclosure. Contingent Liabilities. Contingent Assets. Stare Decisis.
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Kozlova, L. R. "Provisions, contingent liabilities and contingent assets in group reporting of companies." International Accounting 21, no. 1 (January 16, 2018): 86–102. http://dx.doi.org/10.24891/ia.21.1.86.

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Cenar, luliana. "Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions." Annales Universitatis Apulensis Series Oeconomica 2, no. 13 (December 31, 2011): 231–40. http://dx.doi.org/10.29302/oeconomica.2011.13.2.5.

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Gonchar, Nicholas Simon. "Assessment of Contingent Liabilities for Risk Assets Evolutions Built on Brownian Motion." Advances in Pure Mathematics 10, no. 05 (2020): 259–96. http://dx.doi.org/10.4236/apm.2020.105016.

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TSYGANOVA, S. V., and G. N. SEMENOVA. "THEORETICAL BASES OF ACCOUNTING AND EVALUATION OF GOODWILL AT BUSINESS COMBINATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 64–69. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.012.

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The article discusses the basic principles of business combination, accounting and assessment of good-will in goodwill. The article offers recommendations on identifying a buyer, assessing the cost of a business combination and distributing this value for acquired assets, liabilities and reserves for contingent liabilities. Accounting for goodwill is considered both in a business combination and in a subsequent period.
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Gleason, Cristi A., and Lillian F. Mills. "Materiality and Contingent Tax Liability Reporting." Accounting Review 77, no. 2 (April 1, 2002): 317–42. http://dx.doi.org/10.2308/accr.2002.77.2.317.

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We investigate factors that explain firms' decisions to disclose and record contingent tax liabilities. Our findings are based on confidential Internal Revenue Service audit data and financial statement footnotes for 100 large industrial firms from 1987 to 1995. Descriptive statistics indicate that these firms often fail to disclose IRS claims for tax deficiencies that exceed a 5-percent-of-income rule of thumb. We find that the probability of disclosure increases in the relative amount of the claim or the expected loss, although the largest claims drive this result. Our evidence is consistent with firms using a stable measure of size, such as assets or normal income, to gauge materiality, rather than relying only on current period reported income. We also find that the amount accrued for the contingent liability increases in the amount of the expected loss. However, our inferences may not generalize beyond a population of large, frequently audited firms.
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Залалтдинов, Марат, and Marat Zalaltdinov. "GENERAL PRESENTATION FOR THE ORGANIZATION OF THE FUTURE HARVEST ACCOUNTING, USED AS A SECURITY, IN ACCORDANCE WITH IFRS." Vestnik of Kazan State Agrarian University 12, no. 4 (January 18, 2018): 99–105. http://dx.doi.org/10.12737/article_5a5f0862428073.82207256.

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Nowadays, there is no tool to address the issue of valuation and accounting for future crop used as deposit for lending agricultural production in accordance with the requirements of IFRS, which led to the relevance of the study. To solve this issue, it is proposed to develop a methodological aspect of valuation at fair value of the future crop. However, the valuation procedures within the framework of IFRS have been sufficiently developed and should be adequately met for each case separately according to the division, established in IFRS. However, there are a number of features in the valuation of the future harvest, which is pledged, according to IFRS. In this regard, the limits of the impact of IAS 23 “Borrowing costs”, IAS 37 “Estimated liabilities, contingent liabilities and contingent assets” and IAS 41 “Agriculture” on the formation of value estimates for the future harvest, used as deposit, in dynamics, as well as organizational and technological stages, are determined. It is noted that these boundaries are indicative, because of in the IFRS itself and in the guidelines they do not describe such a specific asset as the future crop used as deposit.
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Wang, Shaun S. "A Universal Framework for Pricing Financial and Insurance Risks." ASTIN Bulletin 32, no. 2 (November 2002): 213–34. http://dx.doi.org/10.2143/ast.32.2.1027.

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AbstractThis paper presents a universal framework for pricing financial and insurance risks. Examples are given for pricing contingent payoffs, where the underlying asset or liability can be either traded or not traded. The paper also outlines an application of the framework to prescribe capital allocations within insurance companies, and to determine fair values of insurance liabilities.
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Trklja, Radmila, Milan Trklja, and Bojan Labović. "Accounting and tax treatment of reservation." Ekonomski signali 15, no. 1 (2020): 91–106. http://dx.doi.org/10.5937/ekonsig2001091t.

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At the end of the reporting period, when preparing financial statements, it is necessary to pay attention to whether the financial statements include all expenses of the accounting period. Provisions are recognized as an expense in the period only when their recognition in the current period meets certain requirements prescribed by accounting standards. The use of provisions is usually recorded by forming a liability to the supplier, employee and other persons by directly reducing the provision, is the cost is recorded in the Income Statement. IAS 37 Reservation, Contingent Liabilities and Contingent Assets defines a provision as a liability with an uncertain maturity or an uncertain amount, and a liability is a present obligation of an entity based on past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. represent economic benefits from the business entity. We must emphasize that provisions are also defined by other standards - for example, IAS 19 - Employee Benefits, which defines provisions for benefits and other employee benefits. However, in this paper, the author deals with the tax and accounting treatment of certain provisions that appear in practice, such as: reservation for severance pay, reservation for costs in the warranty period, reservation for awards and other benefits, reservation for litigation costs, etc.
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Dissertations / Theses on the topic "Contingent assets and contingent liabilities"

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Anamaría, Fernández Luz Pilar, and Bustamante Carmín Choque. "NIC 37: Provisiones, pasivos contingentes y activos contingentes y su impacto financiero y tributario en las empresas del sector textil del distrito de Ate Vitarte, Año-2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/653639.

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NIC 37 provisiones, pasivos contingentes y activos contingentes, impacto financiero, impacto tributario. IAS 37 Provisions, Contingent Liabilities and Contingent Assets, financial impact, tax impact.
La presente investigación tiene como finalidad evaluar la aplicación de la NIC 37 provisiones, pasivos contingentes y activos contingentes y su impacto financiero y tributario en las empresas del sector textil en el distrito de Ate Vitarte en el 2018, para lo cual demostraremos la manera correcta de reconocer y medir las provisiones, pasivos contingentes y activos contingentes, de manera que permita a los usuarios tomar decisiones. La investigación contiene los capítulos que se mencionarán a continuación: En el capítulo I correspondiente al Marco Teórico. Analizaremos las normas internacionales de información financiera, antecedentes tanto en el Perú como en el mundo, definiciones de la norma, objetivo, alcance, reconocimiento, medición, reembolso, información a revelar, impacto tributario y financiero y el estudio del sector textil. En el capítulo II, llamado Plan de Investigación, identificamos el problema principal de la tesis en estudio, problemas específicos, hipótesis principal, hipótesis específicas, objetivo principal y objetivos específicos. En el capítulo III, Metodología de Investigación, mencionamos la población y la muestra de estudio, la investigación cuantitativa y cualitativa y técnicas de investigación usadas. En el capítulo IV, Desarrollo de la Investigación, se realizó a través de la entrevista a profundidad a expertos en el tema de investigación, realizamos también una encuesta a contadores y el desarrollo de un caso práctico. Y, por último, en el capítulo V llamado Análisis de Resultados, se realiza el análisis del caso práctico y sus incidencias financieras y tributarias. Finalizando con la validación de nuestra hipótesis general y las hipótesis específicas, de acuerdo a los resultados obtenidos de las tablas cruzadas, alfa de cronbach y el chi cuadrado.
This thesis’s purpose is to determine the IAS 37 Provisions, Contingent Liabilities and Contingent Assets and its tax and financial impact in the textile companies located on Ate Vitarte district in 2018, for which we will demonstrate the right way of recognizing and measuring the Provisions, Contingent Liabilities and Contingent Assets in a way that allows the users to make any decision. The research contains the chapters mentioned below: On Chapter I, corresponding to the theoretical framework, we analyzed what follows: the International Financial Reporting Standard, precedents in Peru and around the globe, the standard definitions, the objective, the range, the recognition, the measure, the reimbursement, the information to be published, the tax and financial impact, and the textile market research. On Chapter II, named research plan, we identified the main and specific problems of the current thesis, the main and specific hypothesis, and the main and specific objectives. On Chapter III, named research methodology, we mentioned the population and the study sample, the quantitative and qualitative research, and the research techniques we used. On Chapter IV, for the research design, we did in-depth interviews to experts on the study field, we also surveyed accountants and developed a case study. Finally, on Chapter V, named results analysis, we analyzed the case study and its tax and financial rates. We conclude with the validation of our main and specific hypothesis according to the results obtained from tools like cross tabulations, Cronbach’s alpha, and the Chi-squared test.
Tesis
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Kortanová, Nikola. "Účetní zobrazení rizik u účetních jednotek veřejného sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194009.

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The diploma thesis is devoted to presentation of risks in the financial statements of the public sector entities, where the main objective is to evaluate the degree of presentation of risks in the financial statements and to assess of the current legislation and its possible amendments. The first chapter deals with the definition of the public sector and defines the term "selected accounting entity". The following chapter describes the general concept of risks, focusing on the public sector and on generally accepted principles and guidelines of accounting, in particular the conservatism. The third chapter discusses the accounting law for selected accounting entities and selected instruments of the accounting presentation of risks, including the comparison with the IAS/IFRS, IPSAS and US GAAP. The last chapter is divided to the practical parts, which the first one is based on data analysis of Central System of Accounting Information of the State (CSUIS) and the second one on the evaluation of the questionnaire survey for addressed accounting entities.
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Menzies, John Alexander. "Sovereign contingent liabilities : a perspective on default and debt crises." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:c25e36be-bd42-4a0f-9af6-42d17f87424f.

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Chapters 2-3: A global games approach to sovereign debt crises The first chapters present a model that investigates the risks involved when a fiscal authority attempts to roll-over a stock of debt and there is the potential for coordination failure by investors. A continuum of investors, after receiving signals about the authority's willingness to repay, decides whether to roll-over the stock of debt. If an insufficient proportion of investors participates, the authority defaults. With one fiscal authority, private information results in a deterministic outcome. When a public signal is available, the model behaves in a similar manner to a sunspot model. In line with much of the global games literature, improving public information has an ambiguous effect on welfare. Finally, the model is extended to include a second fiscal authority, which captures a similar sunspot result and illustrates the potential for externalities in fiscal policy. Lower debt in the less indebted authority can push a more indebted authority into crisis. Lower debt makes the healthier authority relatively more attractive, which causes the investors to treat the heavily indebted authority more conservatively. In certain circumstances, this is sufficient to cause a coordination failure. Chapter 4: A debt game with correlated information This chapter models of debt roll-over where a continuum of investors receives correlated signals on whether a debtor is solvent or insolvent. The investors face a collective action problem: a sufficient proportion of investors must agree to participate in the debt roll-over for it to be a success. If an insufficient proportion of investors participates in the deal, the debtor will default. The game has a unique switching strategy, which results in global uncertainty being preserved. The ex ante distribution of play (conditional on the true solvency of the debtor) follows a Vasicek credit distribution. The ex ante probability of a debt crisis is affected by the exogenous model parameters. Of particular interest is the observation that increasing private noise unambiguously reduces the probability of a debt crisis. Unsurprisingly, increasing the fiscal space or return on debt also decreases the probability of a crisis. Chapter 5: Bailouts and politics The final chapter examines the political-economic equilibrium in a two-period model with overlapping generations and a financial sector, which is inspired by the model in Tabellini (1989). The public policy is chosen under majority rule by the agents currently alive. It demonstrates that the bailout policy adopted in the second period has important effects on the bank's financing decisions in the first period. By adopting a riskier financing regime (i.e. higher leverage) in the first period, the older generation can extract consumption from the younger generation in the second period. Sovereign backstops of the financial sector are state-contingent: they can appear costless for long periods of time but eventually result in a socialization of private-sector debt. It is this mechanism that makes implementing capital requirements costly to investors yet beneficial to the younger generation. The model also highlights two important issues: (i) bank capital is endogenous and (ii) proposed resolution mechanisms must be politically credible. It suggests that a major benefit of increasing and narrowing equity-capital requirements or increasing liquidity ratios is that they are implemented ex ante and therefore available either to absorb losses in the event of a crisis or to reduce the possibility of large drops in asset values. Finally, this chapter also provides a structure by which to interpret the stylized facts of Calomiris et al. (2014): that more populist political institutions are associated with more fragile financial systems.
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Graham, Allan Wayne. "Environmental Liabilities and Bond Yields." Diss., Virginia Tech, 2000. http://hdl.handle.net/10919/28937.

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Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for domestic firms because of their size, which is estimated to be approximately $300 billion (Congressional Budget Office 1994) and because of public concern for the environment. This study examines the relation among bond ratings, bond yields, and EPA-based estimates of contingent environmental remediation liabilities to test if the relationships hold as theory implies it would. Extant theory suggests that financial variables, such as environmental remediation liabilities, have incremental explanatory power beyond the information included in bond ratings for bond yield. The purpose of this study is to determine the importance of external estimates of a firm's contingent environmental liabilities for a firm's cost of debt. In addition, the manner in which a firm's contingent environmental liabilities are included in the costs of debt is examined in this study. The results of this study indicate that external estimates for environmental liabilities are associated with the bond ratings and bond yield for a data set of new bond issues collected from the period 1995 to 1997. Despite that firms are increasing their recognition of environmental liabilities, either due to regulatory pressure or other factors, the measures based on EPA data still have significant explanatory power. The results imply that firms are either still lagging in appropriate recognition or that the external measures proxy for amounts imputed by the capital markets for some probable unspecified future costs. The latter explanation is supported by additional evidence in this study that the largest monetary measure of the liability is the most significantly associated with bond ratings and bond yields. Further, the results indicate that the external estimates are incorporated in bond ratings as part of the firm's default risk and have no direct influence over bond yield beyond that included in the bond ratings. This implies that bond ratings are particularly important for any evaluation of investment in debt securities from firms that have contingent environmental liabilities.
Ph. D.
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Marais, Abrianne. "Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30962.

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The income tax consequences that flow from the assumption of contingent liabilities as part of the sale of a going concern is a contentious matter that continues to frustrate sellers and purchasers. The challenges faced by sellers and purchasers include inherent mismatches between the objects of accounting practice and that of income tax legislation; inconsistent policy formulation by National Treasury (Treasury) and the South African Revenue Service (SARS), and income tax legislation and case law that do not adequately recognise the economic effect of these transactions for sellers and purchasers. These, and other, challenges are highlighted and unpacked in this study by evaluating accounting standards, the Income Tax Act 58 of 1962 (ITA), case law and publications by SARS. In recent years there have been increasing calls for Treasury and Parliament to intervene by means of legislative reforms and for SARS to issue guidelines, in order to provide clarity regarding the income tax consequences for sellers and purchasers. New provisions and amendments to the ITA were proposed in the Draft Taxation Laws Amendment Bill of 2011 (draft Bill). The proposed legislative reforms were however withdrawn before the Taxation Laws Amendment Bill of 2011 was introduced in Parliament. Interpretation Note 94: Contingent Liabilities Assumed in the Acquisition of a Going Concern (IN94) was published by SARS during the latter part of 2016, with the aim of setting out principles which can serve as an interpretative guide for the determination of the income tax consequences for sellers and purchasers. This study investigates whether IN94 adequately addresses the challenges highlighted in this dissertation. The Davis Tax Committee, in its Report on the Efficiency of South Africa's Corporate Income Tax System, states that while SARS has attempted to address some of the shortcomings in respect of the taxation of contingent liabilities through interpretation notes and rulings, this is unsatisfactory as it is the legislation which requires amendment in order to address the shortcomings. In the final part of this study, the legislative reforms proposed in the draft Bill iv are evaluated, and the case is made for the reconsideration of comprehensive legislative reforms in order to create more certainty for sellers and purchasers.
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Jacobs, Angela. "The tax deductibility of contingent liabilities transferred in the sale of a going concern." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/4638.

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Includes bibliographical references.
The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS.
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Labre, Marcelo. "Pricing contingent claims on credit and carbon single and multiple underlying assets." Thesis, Imperial College London, 2010. http://hdl.handle.net/10044/1/5941.

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This thesis proposes alternative ways to price contingent claims written on portfolios of credit instruments as well as on carbon underlying assets. On the first topic of this research we tackle the pricing of Collateralized Debt Obligations (CDOs) by introducing two different approaches through the application of respectively Johnson SB distributions and entropy optimization principles, in contrast to market standard pricing approaches based on variations of the Gaussian copula model. The relevance of this topic is in line with the events that unfolded during the “credit crunch” of mid-2007 to early 2009, when CDOs made headlines as being responsible for more than $542 billion in losses through writedowns by financial institutions. On the second topic we propose a pricing methodology for Emission Reduction Purchase Agreement (ERPA) contracts. These are instruments based on carbon as an asset class and created by the emergence of an international carbon market that followed the adoption of the Kyoto Protocol (KP) to the United Nations Framework Convention on Climate Change (UNFCCC) in December 1997. ERPAs are of vital importance to the function of KP’s market mechanisms and the carbon markets at large as they formalize transactions of emissions reduction offsets between sellers and buyers, more specifically transactions involving Certified Emission Reductions (CERs). We propose a pricing methodology based on stochastic modeling of CER volume delivery risk and carbon prices as the two main drivers underlying ERPAs, and apply it to a case study on a run-of-river hydro power CDM project activity in China.
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Lowe, David F. "Valuation of mineral-linked assets : a contingent claim approach in the bauxite/aluminium industry." Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504697.

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This thesis is about the interface between theoretical and empirical practice in the evaluation of mineral asset investments. It takes the Jamaican Bauxite industry as a case study for applying a real option model for estimating the value of managerial flexibility in the context of the pre and post development stages ofa mine. The thesis begins from the position that classic DCF calculations understate the value of real options embedded in the mineral industry. To evaluate these options, this thesis replicates and extends the work of Trigeorgis (1996) by applying the model and method to an actual mineral study rather than an hypothetical case. It contributes by further explaining the non-additivity of options, and it compares alternative binomial models, investigating their properties and limitations, including convergence and accuracy ofthe numerical results. The thesis also briefly compares theory with practice. ill common with studies ofother industries (Davis, 1996), we find that mining firms in the bauxite industry use classical valuation methods of evaluation such as DCF. However, recent decisions in the Jamaican bauxite industry suggest that the mining firms make decisions which are either irrational, if based on classical valuation techniques, or can be explained by the implicit inclusion of some combination of real options (as in our case study) or by unrevealed terms negotiated with the host government.
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Prado, Fabricio José do. "Análise do comportamento da divulgação das informações sobre provisões e passivos contingentes das empresas do setor de energia elétrica listadas na BM&FBOVESPA." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-18082014-102308/.

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O objetivo deste trabalho é identificar o comportamento da evidenciação dos riscos potenciais representados pelas informações contidas nas provisões e passivos contingentes das empresas. O estudo analisou a divulgação das informações sobre riscos potenciais nas demonstrações contábeis dos exercícios de 2002, 2006, 2010 e 2012, utilizando como parâmetro as recomendações de órgãos normativos nacionais: 2012 foi o período mais próximo ao encerramento da coleta de dados, enquanto que em cada um dos demais períodos mencionados ocorreram mudanças significativas em termos de normas contábeis. O campo de pesquisa do presente trabalho constitui-se das notas explicativas das demonstrações financeiras das empresas do setor de energia elétrica, listadas na BM&FBOVESPA, dos exercícios mencionados. O setor de energia elétrica foi escolhido devido sua representatividade no mercado acionário brasileiro - 16,46% do total; à modernização na regulamentação contábil ocorrida como processo de privatização das empresas estatais; e por adotar normatizações internacionais na elaboração de suas demonstrações contábeis, contribuindo assim para a análise temporal proposta no presente estudo. No presente trabalho pode-se verificar a evolução dos informações que as empresas do setor de energia elétrica estão divulgando ao mercado, avaliando o comportamento das informações sobre riscos potenciais para os usuários das demonstrações contábeis. Os resultados encontrados mostram que as empresas do setor de energia elétrica tiveram evolução em sua divulgação de riscos potenciais principalmente entre os anos 2002 e 2006, fato este devido à modernização da regulamentação contábil neste período; nos períodos entre os anos 2010 e 2012, houve melhora na quantidade das informações sobre riscos potenciais, que o setor de energia elétrica passou a divulgar ao mercado, com relatórios mais detalhados, com maior número de evidências para que os usuários das demonstrações contábeis possam distinguir quais empresas apresentam maior risco e qual o nível de risco das companhias. Com isto pode-se verificar que as empresas do setor estudado apresentaram uma curva de aprendizagem conforme a evolução da legislação aplicável a matéria estudada.
The objective of this work is to identify the behavior of the disclosure of the potential risks posed by information contained in provisions and contingent liabilities of companies. The study analyzed the dissemination of information about potential risks in the financial statements for the years 2002, 2006, 2010 and 2012, using as a parameter the recommendations of national standards bodies: 2012 was the closest to the closure of the data collection period, while in each of the remaining periods mentioned significant changes in terms of accounting standards. The search field of this study represents the notes to the financial statements of companies in the electricity sector listed on the BM&FBOVESPA, the exercises mentioned. The electricity sector was chosen due to its representation in the Brazilian market - 16.46 % of the total; modernizations in accounting regulation occurred as the privatization of state enterprises; and adopt international norms in preparing its financial statements, thereby contributing to the temporal analysis proposed in this study. In the present work can be seen the evolution of information that companies in the electric power industry are touting the market, evaluating the behavior of information on potential risks to users of the financial statements. The results show that companies in the electricity sector had developments in their disclosure of potential risks mainly between 2002 and 2006, a fact due to the modernization of accounting regulation in this period; the periods between the years 2010 and 2012 , there was an improvement in the amount of information about potential risks, the electricity sector began to disclose to the market, with more detailed reports, with more evidence that users of financial statements can distinguish which companies present greater risk and what level of risk companies. With this it can be seen that the companies analyzed sector showed a learning curve as the evolution of the material being studied applicable law.
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10

Kunz, Samantha Nicole. "From Legally Confidential to Financially Confident: Resolving the Tension between Lawyers and Auditors over Contingent Liability Disclosure." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1073.

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Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities? This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the likelihood and financial value of contingent liabilities. It considers the strict regulations set forth by the ABA and FASB and how each side might circumvent the guidelines to allow for better collaboration. Addressing a focal point of contention between the legal and financial professions for decades, this study will also look at past attempts at mediating the conflict as well as current proposals to alter the contingent liability disclosure process. Most importantly, it distinguishes itself from prior research by implementing firsthand arguments from professionals in each field to improve the cooperative landscape. Collectively weighing previously attempted solutions, current regulatory barriers, and professional guidance, this study proposes a three-step solution toward initiating reform between lawyers and auditors to enhance the visibility, precision, and ease of disclosing contingent liabilities.
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Books on the topic "Contingent assets and contingent liabilities"

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International Accounting Standards Committee. Provisions, contingent liabilities and contingent assets. London: International Accounting Standards Committee, 1998.

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International Accounting Standards Committee. Provisions, contingent liabilities and contingent assets: Proposed international accounting standard. London: International Accounting Standards Committee, 1997.

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Johnson, Barry. Provisions, contingent liabilities and contingent assets: A commentary on FRS 12. London: Gee, 1999.

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Securities disclosure of contingent environmental liabilities. New York: J. Wiley, 1995.

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Polackova, Hana. Government contingent liabilities: A hidden risk to fiscal stability. Washington, DC: World Bank, 1998.

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Fund, International Monetary. Government contingent liabilities and the measurement of fiscal impact. Washington, D.C: International Monetary Fund, 1990.

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Carrington, Glenn R. Tax accounting. [Chicago, Ill: American Bar Association, 1995.

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Saunders, Anthony. Contingent liability in banking: Useful policy for developing countries. Washington, DC: World Bank, Policy Research Dept., Finance and Private Sector Development Division, and Financial Sector Development Dept., 1995.

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Zheng fu huo you zhai wu wen ti yan jiu. Beijing: Zhongguo she hui ke xue chu ban she, 2007.

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Zheng fu huo you zhai wu wen ti yan jiu. Beijing: Zhongguo she hui ke xue chu ban she, 2007.

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Book chapters on the topic "Contingent assets and contingent liabilities"

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Buschhüter, Michael, and Andreas Striegel. "IAS 37 – Provisions, Contingent Liabilities and Contingent Assets." In Kommentar Internationale Rechnungslegung IFRS, 955–74. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_33.

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Allini, Alessandra. "Provisions and Contingent Liabilities." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2277-1.

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Allini, Alessandra. "Provisions and Contingent Liabilities." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 5028–32. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2277.

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Tosunoğlu, Şebnem. "Management of Contingent Liabilities in Turkey." In Public Financial Management Reforms in Turkey: Progress and Challenges, Volume 2, 57–71. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-4226-8_4.

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"Provisions, Contingent Liabilities and Contingent Assets (IAS 37)." In International Trends in Financial Reporting under IFRS, 143–58. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch13.

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"Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)." In Understanding IFRS Fundamentals, 215–21. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch27.

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"Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)." In IFRS Practical Implementation Guide and Workbook, 379–92. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch28.

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"IAS 37 Provisions, Contingent Liabilities, and Contingent Assets." In IFRS Essentials, 325–35. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch26.

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Silva, Joao Carlos, Nuno Souto, and José Pereira. "Valuation of Deferred Tax Assets Using a Closed Form Solution." In Advances in Business Information Systems and Analytics, 151–75. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7716-5.ch008.

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Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. It usually refers to situations where a company has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation). DTAs are thus contingent claims, whose underlying assets are the company's future profits. Consequently, the correct approach to value such rights implies the use of a contingent claim valuation framework. The purpose of this chapter is to propose a precise and conceptually sound mathematical approach to value DTAs, considering future projections of earnings and rates, alongside the DTA's legal time limit. The authors show that with the proposed evaluation techniques, the DTA's expected value will be much lower than the values normally used in today's practice, and the company's financial analysis will lead to much more sound and realistic results.
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"Contingent Liabilities." In M&A Disputes, 267–77. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119331926.ch18.

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Conference papers on the topic "Contingent assets and contingent liabilities"

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Gelmini, Lorenzo, and Diana Anna Passarani. "Provisions, Contingent Liabilities and Contingent Assets: A clockwork bomb ready to burst?" In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-023.

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Beumee, Johan G. B. "Hedging contingent claims on defaultable assets." In Disordered and complex systems. AIP, 2001. http://dx.doi.org/10.1063/1.1358195.

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"A CONTINGENT ASSET PRICING MODEL OF REAL ESTATE ASSETS." In 7th European Real Estate Society Conference: ERES Conference 2000. ERES, 2000. http://dx.doi.org/10.15396/eres2000_005.

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Wyse, Donald D. "Effective Use of Contract Administration Principals in Mitigating Claims Brought Pursuant to the Sarbanes Oxley Act." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10403.

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This paper considers the implications arising from a violation of Sarbanes Oxley when an officer does not rely upon a minimum level of contract administration controls when making biased statements concerning contingent liabilities in a company’s financial statements.
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Kamikubo, Rie, Keita Higuchi, Ryo Yonetani, Hideki Koike, and Yoichi Sato. "Rapid Prototyping of Accessible Interfaces With Gaze-Contingent Tunnel Vision Simulation." In ASSETS '17: The 19th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3132525.3134803.

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Lunte, Tobias, and Susanne Boll. "Towards a gaze-contingent reading assistance for children with difficulties in reading." In ASSETS '20: The 22nd International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3373625.3418014.

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Dose, Thies, and Gunar Kachel. "Business-Oriented Reserves and Resource Management - Experiences from a Merger." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206322-ms.

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Abstract In May 2019, the merger between Wintershall GmbH and DEA Deutsche Erdoel AG was closed, which was the start of Wintershall Dea.This paper provides detailed insight into managing reserves and resource information during this merger. After merger, three resource management activities required attention: (i) combining existing resources reporting, (ii) defining a lean but effective resources management and control system, and (iii) ensuring readiness for Initial Public Offering (IPO) by establishing an external independent evaluation of resources ("external resource audit"). This paper describes objectives, challenges and solutions on reserves and resources reporting of the new company. The merged reserves and resources database of the previous year's reports had to consider audits from two different reporting systems in parallel to four different external auditors.With priorities defined by status of external auditing, operatorship and asset share a common database was derived and could immediately be used for financial transactions such as the issuance of an inaugural bond. The new system for internal reporting of petroleum resources provides a fit-for-purpose approach, such as a consistent interpretation of commerciality criteria or definition of resources sub-classes.Particular attention was paid to synergies with respect to business planning, strategic portfolio analysis, and a link to technology & innovation. By defining specific attributes and sub-processes, the portfolio can be analyzed systematically. This provides additional insights and ensures synergies with business planning, strategic planning as well as internal technology initiatives. A systematic resource control system is defined focusing on internal review, external and internal audits as well as synergetic use of project reviews. Moreover, a feedback loop for continuous improvement of reservoir management allows attending to important audit observations. The external resource audit to ensure IPO readiness was structured to assign tasks for head office, business units and auditing company.The sequence of events from introduction to assets to reconciliation of differences between auditor and company was set-up, executed and monitored.Focus was on the definition of a structured but agile approach for external independent evaluation of all reserves and contingent resources.
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Reports on the topic "Contingent assets and contingent liabilities"

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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, December 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica, Honduras, Suriname, and Turkey) are presented to illustrate experiences with different degrees of development regarding the management of risks and CLs related to PPPs. The document concludes that PPP risk management should encompass the whole lifecycle of a PPP project, risks need to be identified and CLs must be estimated and monitored, and the institutional capacity of governments to evaluate and manage PPP risks plays a central role in the successful development of PPP contracts. Although institutional capacities in this regard have improved in recent years, estimations of CLs involved in PPPs are not regularly performed, and there is still room for improvement on the assessment, measurement, registration, budgeting, and reporting of risks and CLs related to PPPs.
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