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标题: ÏAnálisis Exploratorio A La Relevancia De La Información Suministrada Para Propiedades De Inversión Y Activos Biológicos. El Caso De Las Empresas No Financieras Reguladas Por Superintendencia De Valores Y Seguros De ChileÓ 本地全文: 下载 作者: Luis Alberto Jara Sarrúa ; Adriana Cabello Cerna ; Loreto González Lara 等期刊名称: C A P I C Review 印刷版ISSN: 0718-4654 电子版ISSN: 0718-4662 出版年度: 2013 卷号: 11 期号: 2 出版社: Conferencia Academica Permanente de Investigacion Contable 摘要: $FFRXQWLQJLQIRUPDWLRQLVSXWXQGHULQYHVWLJDWLRQE\ZD\RIGLIIHUHQWDSSURDFKHV2QHRIWKHSULQ- FLSOHSHUVSHFWLYHVRIUHVHDUFKLVUHODWHGWRWKHSDUDGLJPRIWKHXVHIXOQHVVRIàQDQFLDOLQIRUPDWLRQ,Q WKLVVHQVHWKLVH[SORUDWRU\VWXG\DLPVWRDQDO\]HWKHUHOHYDQFHRIWKHLQIRUPDWLRQSURYLGHGWRWKUHH LQIRUPDWLRQXQLWV6SHFLàFDOO\ZHUHIHUWR,QYHVWPHQW3URSHUWLHVDQGERWK&XUUHQWDQG1RQFXUUHQW %LRORJLFDO$VVHWV$GGLWLRQDOO\ZHVHHNWRLGHQWLI\WKHPDFURGDWDVWUXFWXUHIRUDFWLYHFRPSRQHQWV RIDOOHQWLWLHVRIWKHSRSXODWLRQ GHWHUPLQLQJWKHSRVLWLRQWDNHQE\WKHWKUHHDERYHPHQWLRQHG WRSLFDUHDV7KHUHZDVWKHQDFRQWHQWDQDO\VLVGRQHRQWKHLQIRUPDWLRQDERXWWKHYDOXDWLRQPHWKRGV used for Investment Properties and Biological Assets provided by a sub population of 94 operators. 'DWDFROOHFWLRQZDVREWDLQHGIURPWKHàQDQFLDOVWDWHPHQWVIRUWKHàUVWTXDUWHURISUHVHQWHGE\ QRQàQDQFLDOHQWLWLHVVXSHUYLVHGE\WKH6XSHULQWHQGHQFHRI6HFXULWLHVDQG,QVXUDQFHRI&KLOH7KH UHVXOWV VKRZWKDW ,QYHVWPHQW 3URSHUWLHV DQG %LRORJLFDO $VVHWV DUH LQIRUPDWLRQDO XQLWV WKDW OLH RQ WKHSHULSKHU\RIWKHPDFURVWUXFWXUHRIWKHDVVHWRQWKHRWKHUKDQGWKH\DOVRFRQàUPWKDWWKHFRVW PHWKRGLVZLGHO\XVHGWRDVVHVVWKHVHW\SHVRIDVVHWV:HDOVRREVHUYHWKDWWKHUHLVQRXQLIRUPLW\LQ WKHWHFKQLTXHVXVHGWRPHDVXUHIDLUYDOXHDQGWKDWWKHUHDUHGHàFLHQFLHVLQWKHGLVFORVXUHRIUHOHYDQW LQIRUPDWLRQUHTXHVWHGE\WKH,QWHUQDWLRQDO)LQDQFLDO5HSRUWLQJ6WDQGDUGV 关键词: investment Properties; Biological Assets; International Financial Reporting Standards; IFRS; Reticular analysis