Capic Review最新文献

{"title":"Revisión de las publicaciones de temas de convergencia a IFRS en Colombia","authors":"Ruth Alejandra Patiño Jacinto, Jorge Fernando García Carrillo, M. D. Jiménez, David E. Cardozo Cañizales","doi":"10.35928/cr.vol14.2016.27","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.27","url":null,"abstract":"espanolEl presente trabajo muestra un analisis de las publicaciones que sobre el tema de IFRS (International Financial Reporting Standard) se han realizado en algunas de las revistas academicas en Colombia, dada la entrada en el proceso de convergencia contable del pais a partir del ano 2009 con la emision de la Ley 1314. El objetivo es establecer que subtemas en especifico se han analizado en los articulos, por medio de una metodologia cualitativa, los temas principales analizados son: globalizacion y alternativas normativas, proceso de convergencia en Colombia, aplicacion de IFRS en Pymes, criterios de valuacion en los IFRS, importancia de las revelaciones en el modelo, sistemas contables, control y aseguramiento de la informacion, impactos en la contabilidad de gestion y reportes en XBRL. Con base en esta clasificacion, se realiza un rastreo de los aportes que han hecho los autores en revistas academicas colombianas y los diferentes puntos de vista que se plantean en los articulos. Esta labor permite determinar cuales son los puntos de vista y posturas actuales sobre convergencia en los temas anteriormente mencionados, asi como identificar las tendencias investigativas que se han generado con todo este proceso de “armonizacion” en Colombia, donde se logro identificar puntos determinantes como las problematicas del proceso y algunas alternativas frente a las mismas. EnglishAccountancy convergence process in the Colombia began since 2009 with the issuing of Law 1314. Regarding this, the present document exhibit an analysis of the publications about IFRS (International Financial Reporting Standard) made by some academic magazines in Colombia. The objective is to establish what subtopics have been analyzed in these publications. To this end, it is used qualitative methodology, the following main analyzed topics: globalization and normative alternatives, convergence process in Colombia, application of IFRS to Pymes (SME), assessment criteria of IFRS, significance of disclosing in this model, accountant systems, control and assurance of information, impacts in the accounting management and XBRL reports. Taking this classification as base, it is made a tracking of contribution made by writers in the Colombian academic magazines and the different views and current opinions about the convergence generated because of this “harmonization” process in Colombia. There, are identified decisive points such as problems in the process and some alternatives related to them","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factores de información medioambiental de las empresas mineras peruanas","authors":"J. Pajares, Cecilia Venegas Morales, Luis Alvarado Pintado","doi":"10.35928/cr.vol14.2016.30","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.30","url":null,"abstract":"Considering the expectations of its stakeholders, the Peruvian mining companies are committing their efforts on their sustainability performance and reporting in order to improve their social and environmental impact as well as their transparency. The aim of this research is to analyze the level of compliance of the environmental disclosure by these companies in their annual and sustainability reports, and whether factors such as profitability, size and shareholder nature influence the level of such information according to the criteria of the Global Reporting Initiative (GRI). The results show that there is significative influence between company size and nature of shareholders and level of environmental reporting.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Aprendizaje interactivo en estudiantes de contabilidad de la carrera de administración de empresas","authors":"R. Medina, Marcelo Javier Bastidas Jiménez","doi":"10.35928/cr.vol14.2016.32","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.32","url":null,"abstract":"The technologies of information and communication were introduced years ago and they have gradually revolutionized business systems and they have also reached educational environments, creating a new model of teaching and learning, because they involved changes at the processes, objectives, content and infrastructure of educational institutions that are adapting to the current needs of companies. \u0000This article aims accounting teachers of the Business Administration career to have actions that allow their students to encourage the study of the subject. This required to research and to reflect in causes of the high failure rates of students and thus to approach the problem with appropriate methodologies. \u0000The methodology used in this article was mixed. The quantitative study was carried out with the application of a survey directed to the students who attended the subjects of Accounting 1 and 2 of the career of Business Administration during the period 47. The qualitative study was carried out with the application of In-depth interviews directed to the teachers of accounting subjects. In both cases the objectives aimed to determine the need for tactics involving the use of new technologies and interactive learning. \u0000The results confirm the need to apply interactive learning strategies, which include virtual tutorials, the creation of video tutorials and the use of interactive tools in virtual environments. This is intended to raise motivation of students and decrease failure rates currently evidenced in the career.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Redes de colaboración académica: el caso de las coautorías de artículos presentados en la Conferencia Académica Permanente de Investigación Contable –Capic– (1993-2015)","authors":"Luis Alberto Jara Sarrúa, Angelo Benvenuto Vera, Ricardo Méndez Romero","doi":"10.35928/cr.vol14.2016.37","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.37","url":null,"abstract":"espanolEn la actualidad, el fomento a la produccion cientifica universitaria se centra en la creacion de redes de colaboracion. En este sentido, en el ano 1990 se creo la sociedad cientifica Capic –Conferencia Academica Permanente de Investigacion Contable–, institucion que alberga, principalmente, a academicos adscritos a universidades chilenas, tanto publicas como privadas. Bajo este contexto, el proposito de esta investigacion se relaciona con identificar en que medida la participacion de investigadores en la Capic, durante el periodo 1992-2015, ha generado redes de colaboracion, asi como identificar los principales atributos y las estructuras internas de dichas redes. Los hallazgos demuestran que la macro red generada durante dos decadas posee baja cohesion, con alta fragmentacion, y un predominio del genero masculino. Desde una perspectiva micro, el analisis de las ocho principales redes evidencia un predominio de ciertas universidades, siendo la micro red con mayor integrantes la configurada principalmente, por academicos de la Pontificia Universidad Catolica de Valparaiso. Ademas, se observa que posiciones relevantes en torno a la conexion y la cercania con otros investigadores son asumidas por mujeres; aun cuando en la mayoria de las redes predomina el genero masculino. Por ultimo, otro resultado se asocia a la existencia de una micro red conectada internacionalmente, en concreto con investigadores de Colombia, Argentina, y Chile. Futuras investigaciones deben profundizar en identificar los capitales de las redes con la finalidad de visualizar y gestionar dichos recursos –economicos, intelectuales, culturales, sociales–; para fomentar la conectividad entre investigadores con intereses comunes, facilitando la localizacion de redes con ventajas estructurales que fomenten una mayor productividad entre los academicos que participan en la Capic. EnglishCurrently, support for university scientific production focuses on networking creation. In the same spirit, the year 1990, Scientific Society CAPIC, Permanent Academic Conference on Research Accounting, was created. This institution houses primarily academics attached to Chilean universities, both public and private. In this context, the purpose of this research is related to identify to what extent the participation of investigators in CAPIC, during the period 1992-2015 has generated collaborative networks, and also to identify the main attributes and internal structures of such networks. The findings clearly demonstrate that the macro network generated during the last two decades has low cohesion with high fragmentation, and a prevalence of the male gender. From a micro perspective, the analysis of the eight main networks, evidences a prevalence of certain universities, being the micro network of Pontificia Universidad Catolica de Valparaiso the one with a greater number of participants. Furthermore, it is observed that relevant positions concerning connection and closeness are being assumed b","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Deterioro del valor de los activos mineros según las normas internacionales de contabilidad y la gestión de resultados: evidencia para las empresas mineras chilenas","authors":"C. Fuentes","doi":"10.35928/cr.vol14.2016.35","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.35","url":null,"abstract":"The year 2015 was marked by a decline in the prices of different metals, including copper. Chile is characterized by being a historically mining country, and multiple effects have been foretold in the national media. \u0000The objective of this research is, firstly, to verify the real effects of the decline of the price of copper in the financial statements of the Chilean mining companies by studying a sample of annual financial statements of 33 mining companies. Secondly, to confirm if the managers of the mining companies of the sample use the discretion provided by the International Accounting Standards in the application of impairment tests to their assets. \u0000Specifically, the impact of the decline in the price of copper it´s analyzed regarding the carrying amount of Inventories, Property, Plant and Equipment (PP&E), and Intangible Assets. \u0000The results confirm that only 36% of the companies of the sample applied an impairment test to their assets, and those that show a greater impact on the Financial Statements are related to mining operations that have exploitation difficulties.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Formación para la investigación: una aproximación a la cultura investigativa y conocimiento contable","authors":"Ofelia Gómez Niño, Carmen Luz Cely López","doi":"10.35928/cr.vol14.2016.31","DOIUrl":"https://doi.org/10.35928/cr.vol14.2016.31","url":null,"abstract":"Higher education in Colombia, presents significant changes aimed at ensuring the high quality level and relevance. With Law 30 of 1992, the basis on which the system of quality assurance in higher education is built occurred; It also defines the legal field, establishes the principle of quality service, promotes the creation of advisory groups such as the National Council of Education (CESU); regulates the functions of the Colombian Institute for the Promotion of Higher Education (ICFES), teacher’s evaluation, consider the creation of bodies such as the National Accreditation System and information systems. \u0000Aware of the responsibility in accounting education, it is necessary to align the requirements of the State, the productive sector and society. The objective of this research was aimed at identifying the research culture in processes of academic training and knowledge generation in Accounting programs in Public Institutions of Higher Education located in the Metropolitan Area of Bucaramanga. \u0000The scope focused on giving a look to academic programs and curriculum trajectory and impact in the region, to know how perceive students, teachers and deans, quality of education, knowledge generation and research actors. \u0000Methodologically, the study is based on qualitative and quantitative, descriptive paradigm with ethnographic approach; gathering information in a questionnaire to students and teachers, semistructured interviews to deans and the Institutional Education Project (PEI) was observed curricular guidelines interviews was applied. The results highlight that students see research as something important but resist it; participation in research is limited, have weaknesses in reading and writing habits; teachers have strengths in vision research; exercise critical thinking, encourage teamwork activities and meaningful learning.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70081171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluación de la utilidad de la información financiera: evidencia para empresas medianas y pequeñas de Ecuador","authors":"G. H. G. Tamayo, Marcelo Fonseca Torres","doi":"10.35928/cr.vol13.2015.45","DOIUrl":"https://doi.org/10.35928/cr.vol13.2015.45","url":null,"abstract":"espanolCon la aprobacion de la resolucion No- SC.Q.ICI.004, la Superintendencia de Companias dispuso que las empresas bajo su control, tengan la obligacion de presentar informacion financiera con normativas internacionales, misma que fue ratificada en la resolucion No- ADM.8199002E. Ante esta situacion, la posicion por adoptar dichas normas por las PYMES ecuatorianas, deberian haberse basado en el grado de utilidad de la informacion financiera elaborada con normativa ecuatoriana. Es por ello, que esta investigacion ofrece evidencia empirica en relacion con las caracteristicas de las PYMES frente al proceso armonizador, con el objetivo de determinar si la informacion presentada con normativa ecuatoriana, permite dar cumplimiento al paradigma utilitarista de la informacion financiera. El instrumento utilizado es la encuesta de opinion, misma que permitio recoger variables importantes para el desarrollo de la investigacion. La muestra de empresas ascendio a 330. Una vez recolectada la informacion, se aplico las pruebas T de Student y F de Anova. Luego del analisis de la evidencia empirica, se concluye que, la informacion financiera preparada con normativa local incumple dicho paradigma, y que esto se debe al objetivo con el cual es preparada esa informacion; asi mismo, el incumplimiento se debe al enfoque de la gerencia de considerar a la contabilidad un costo y no una inversion; finalmente, la evidencia determina que otro de los aspectos de la problematica de la utilidad se da por la implicacion del gerente en aspectos contables. EnglishWith the adoption of resolution No- SC.Q.ICI.004, the Superintendency of Companies ordered that the businesses under their control have the obligation to file financial information with international regulations it was ratified in No- ADM resolution. 8199002E. In this situation, the position to adopt those standards by Ecuadorian SMEs, should have been based on the degree of usefulness of financial information prepared with Ecuadorian law. For this reason, this research provides empirical evidence regarding the characteristics of SMEs compared to harmonization process with the objective of determining whether the information submitted with Ecuadorian legislation allows fulfilling the utilitarian paradigm of financial information. The instrument used is the opinion poll, which allowed it to collect important to the development of research variables. The sample of companies amounted to 330. Once the information collected, the Student t test was applied and F of Anova. After the analysis of empirical evidence, it is concluded that the financial information prepared with local regulations violates this paradigm, and that this should be the objective with which the information is prepared; Likewise, the failure is due to the approach of management accounting considering a cost and not an investment; finally, the evidence determines that another aspect of the problem of utility is given by the involvement of the manager i","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70080548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Innovación en docencia: metodología de “aprendizaje y servicio” en contabilidad de costos","authors":"V. Torres, Beatriz Hasbún Held, Tomás González Cifuentes","doi":"10.35928/cr.vol13.2015.47","DOIUrl":"https://doi.org/10.35928/cr.vol13.2015.47","url":null,"abstract":"espanolLa Educacion Superior en Chile esta enfrentando cada dia mayores desafios asociados a la calidad de sus programas, su capacidad de adaptacion a nuevos contenidos y demandas de la sociedad y el mercado, la permanente competencia a nivel nacional e internacional en terminos de la captacion de matriculas, y el desarrollo de las competencias disciplinares y genericas con las cuales egresan sus estudiantes. Este ultimo desafio se relaciona estrechamente con la innovacion en los procesos y metodologias de ensenanza, y la vinculacion que establezca la universidad con su entorno. Es posible senalar que una de las formas, estudiadas a nivel nacional e internacional, de enlazar el proceso de formacion profesional con las necesidades del entorno (sociedad) es la implementacion de la metodologia de Aprendizaje y Servicio, (Service Learning, A+S). El presente trabajo pretende analizar y evaluar la experiencia que esta metodologia ha tenido en el curso de Fundamentos de Costos de la Facultad de Economia y Negocios de la Universidad de Chile. Entre los principales resultados que seran presentados se destaca la adecuacion del cuestionario para caracterizar a los estudiantes que participaron en la metodologia en el contexto de la asignatura, el alto nivel de motivacion social manifestado por los estudiantes, el potencial de la metodologia para fomentar el desarrollo de competencias genericas, y la efectividad de la metodologia A+S para reforzar los contenidos de la asignatura. EnglishNowadays, Higher Education in Chile faces major challenges related to the quality of its programs, its ability to adapt to new content and demands of society and the market competition at a national and international level in terms of recruitment and enrollment of students, and the disciplinary and generic skills with which students graduate. The latter is closely related to innovation processes and teaching methodologies and the relationship with the external environment of the university.. One of the ways, studied at international and national level, to link the formation process with the needs of the environment (society) is the implementation of the Service Learning methodology (S+L). This paper analyzes the implications that this methodology has had on the Cost Foundation course of the Economics and Business Faculty of at the University of Chile The main results to be presented highlights the adequacy of the questionnaire to characterize the students who participated in the methodology in the context of the subject, the high level of social motivation expressed by students, the potential of the methodology to foster the development of generic skills, and ultimately the effectiveness of the S+L methodology to reinforce the contents of the subject.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70080719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Rentabilidad y precio de la tierra agrícola: :Un estudio sobre la región pampeana argentina","authors":"S. B. Marcolini, Carmen S. Verón Medina, Marisa D. Goytia García","doi":"10.35928/cr.vol13.2015.41","DOIUrl":"https://doi.org/10.35928/cr.vol13.2015.41","url":null,"abstract":"espanolLa revision de la literatura relacionada con los precios de la tierra y sus determinantes incluye estudios que explican la evolucion del precio a partir de la rentabilidad del recurso y la capacidad de generacion de flujos de fondos y otros que lo hacen a traves de sus atributos o caracteristicas. El presente estudio vincula la evolucion del precio de la tierra agricola, con la rentabilidad del recurso. El objetivo del trabajo es analizar si el cambio en el valor de la tierra del area mas productiva de la zona pampeana durante la decada comprendida entre los anos 2005-2014, depende o tiene una relacion directa con la rentabilidad generada por el recurso. Se plantean para ello, sus posibles destinos alternativos, produccion o cesion en arrendamiento y a su vez se considera para la produccion, soja de primera y de segunda, maiz y trigo. Para medir la rentabilidad de la tierra de acuerdo a sus usos alternativos se utilizan magnitudes contables de acuerdo al destino. El trabajo relaciona el precio de la tierra como variable dependiente con los margenes brutos de los cultivos de soja de primera, soja de segunda, maiz y trigo y el valor del arrendamiento, como variables independientes. Se trabaja con un analisis de regresion multiple que evidencia que es la decision de produccion la que incide sobre el precio de la tierra. Los resultados obtenidos demuestran que si bien la produccion de soja de primera, soja de segunda, maiz y trigo contribuye a explicar el precio de la tierra, la soja de primera, es la variable de mayor incidencia sobre el mismo. EnglishThe review of land prices literature and its determinants includes studies that explain the evolution of the price from the resource profitability and ability to generate cash flows or their attributes and characteristics. Our study links the evolution of agricultural land price, with the profitability of the resource. The aim of the paper is to analyze whether the change in the value of pampean land during the decade between 2005-2014, depends on or is directly related to the profitability generated by the resource. We propose two alternative destinations, leasing or production (soybean, corn and wheat). We use accounting aggregates in anytime. The work relates the land price as dependent variable and soybean, corn and wheat gross margins and lease value, as independent variables. It works with multiple regression analysis which shows that production is the decision which affects land price. The results show that while soybean production, corn and wheat help to explain the land price, soybean is the variable with greatest impact on it","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70080759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluación cualitativa del conservadurismo contable en Chile","authors":"Valeria G. Perez Stizzoli, Germán R. Pinto Perry","doi":"10.35928/cr.vol13.2015.46","DOIUrl":"https://doi.org/10.35928/cr.vol13.2015.46","url":null,"abstract":"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. \u0000While, the IASB has modified its framework in 2010, eliminating the concept of prudence, despite \u0000still existing prudential practices are governed by their own rules (regulatory conservatism). \u0000That 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. \u0000For 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. \u0000This review was conducted in 10 publicly traded companies classified in the IPSA, which were considered key informants. \u0000We 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.","PeriodicalId":30036,"journal":{"name":"Capic Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70080600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}