Research
Strategic Aspects in Digital Economy and Electronic Commerce
This theoretical, documentary, non-experimental and descriptive research analyzes the trends in the development of the digital economy. In this document, it is possible to identify what aspects such as digital payments, cyber security, and electronic commerce are fundamental factors in developing an increasingly digitized economy. This process that has accelerated after the coronavirus pandemic as of 2020. Specifically, the document shows statistics and data of Mexico regarding online sales and the use of digital payment systems. This document contributes to the study and analysis of the factors that influence the development of the digitization of the economy,
FINANCIAL INFORMATION ABOUT RISKS: CONTINGENT AND INCIDENTAL LIABILITIES
This research 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 not only at international financial reporting standards, also in the United States, United Kingdom, Spain and Mexico. 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 research concludes with a proposal in order to disclose incidental liabilities inspired by the format as international financial reporting standards provide, becoming this an unpublished material that contributes to standardization in the disclosure of risks across financial reporting standards.
