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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
  • 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
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