System Information
Operating system: Darwin-19.6.0-x86_64-i386-64bit 64 Bits
Graphics card: NVIDIA GeForce GTX 780M OpenGL Engine NVIDIA Corporation 4.1 NVIDIA-14.0.32 355.11.11.10.10.143

Blender Version
Broken: version: 2.92.0, branch: master, commit date: 2021-02-24 16:25, hash: rB02948a2cab44
Worked: 2.79

Short description of error
I have a cube that is an active rigid body that falls on a floor (another cube) that is a passive rigid body. The falling cube has a particle system. I tell the particles to start in the frame that coincides with the impact of the cube with the floor and to finish emitting one frame behind. The problem is that at the moment of impact this particle appears in the air, I attach an image of when it appears and then when it disappears everything continues normally. Particles only appear above when it coincides with the same frame in which there is a collision in the rigid body. In 2.79 this does not happen. In 2.92 and 2.93 if it happens. Greetings, I attach an example scene made with 2.92 stable.

Exact steps for others to reproduce the error
1 add cube an scale (this is the ground)
2 add pasive rigid body to ground
3 create a cube an put an raise it up a little
4 add rigid body active to the cube above
5 add particles to the cube above
6 in the same frame as when the top cube collides with the ground and to finish broadcasting one frame later
7 Now we play and we see that at the moment of impact, particles appear above where they should not appear.