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Diagnóstico del Primer Año de Aplicación del Boletín Técnico 72

Abstract

The study�s main objective is to assess the implementation of the regulations contained in the Technical Bulletin 72, which incorporates the use of the fair value in the valuation of permanent investments. To this effect was analyzed exclusively public information supplied by the companies investors in the financial statements and respectives notes, to their external users. The analysis search to verify if the public information permits an external user to carry out an evaluation of the application of the Technical Bulletin N°72, particularly relating to the application of the concept of fair value. The results obtained show that the notes of the financial statements, published by the companies quoted selected, not adequately meet the requirements of disclosure established in the regulations of the Superintendency of Securities and Insurances, in which refers to investments that permit to exercise significant influence or control. Rather, it might suggest that, in many cases, the co...