智利会计保守主义的定性评价

Valeria G. Perez Stizzoli, Germán R. Pinto Perry
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引用次数: 0

摘要

审慎或保守的概念已经在各种调查中从理论角度及其在会计信息披露中的实际应用进行了研究:Basu [(1997), (2005)], Pope和Walker (2003), Watts (2003), Beaver和Ryan (2005), Brown等人(2006),Garcia Lara和Mora(2004)等。然而,IASB在2010年修改了其框架,消除了审慎的概念,尽管仍然存在的审慎做法受到自己的规则(监管保守主义)的约束。在我们所做的文献综述中,对这一问题的关注也得到了赞赏,这一点通过研究变量实证研究如何在不同国家不同实体的财务报表附注的披露中明显得到证明,这促使我们对如何实现保守标准进行研究,这些标准可以在智利实体的经济和金融现实报告的发布中看到。出于这个原因,本研究是定性的,基于对财务报表附注中如何表达的披露和故事的观察,为评估条件和无条件稳健性信息的影响提供了有用的背景。这项审查是在IPSA分类的10家上市公司中进行的,这些公司被认为是关键的信息提供者。我们得出的结论是,在智利,有各种各样的方式来揭示态度或保守主义,这一点从公司在对这一事实的说明中所显示的公开信息的强调中可以明显看出,就像这些实体在各种年度报告中使用的格式一样。
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Evaluación cualitativa del conservadurismo contable en Chile
The concept of prudence or conservatism has been studied in various investigations both from a theoretical perspective, and their practical application in the disclosure of accounting information: Basu [(1997), (2005)], Pope and Walker (2003), Watts (2003), Beaver and Ryan (2005), Brown et al (2006), Garcia Lara and Mora (2004), among others. While, the IASB has modified its framework in 2010, eliminating the concept of prudence, despite still existing prudential practices are governed by their own rules (regulatory conservatism). That concern over the issue is also appreciated in the literature review we have done, which evidenced by studying how variables empirical research, are apparent in the disclosure in the notes to the financial statements of different entities in different countries This has motivated us to conduct a study on how to materialize the conservative criteria that can be seen in the issuance of reports of economic and financial reality of the entities in Chile. For this reason, this research is qualitative based on observation of revealed and stories of how they are expressed in the notes to the financial statements useful background for assessing the effects of the conditional and unconditional conservatism information is performed. This review was conducted in 10 publicly traded companies classified in the IPSA, which were considered key informants. We conclude that there are various ways to reveal attitudes or conservatism in Chile, which is evident in the emphasis that companies show to publicize the information in the notes to this fact, as in the formats used in the various annual reports those entities.
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