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Un pasivo es un probable sacrificio futuro de beneficios econmicos (activos) que surgen de las obligaciones presentes de una entidad en particular para transferir activos

Un pasivo es un probable sacrificio futuro de beneficios econmicos (activos) que surgen de las obligaciones presentes de una entidad en particular para transferir activos o prestar servicios a otras entidades en el futuro como resultado de transacciones o eventos pasados. Explique cmo la parte de prestacin de servicios de esta definicin se relaciona con la creacin de un pasivo.

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