Columnas de Opinión

  • Cuando lo infalible se derrumba
    Cuando lo infalible se derrumba
    • Abril 23, 2018

    La Tercera – PULSO 23/04/2018 Por Tamara Agnic – Socia KPMG, Advisory-Forensic; ex superintendenta de Pensiones y ex directora UAF. Durante décadas, Carabineros fue considerada una de las instituciones con mejor reputación, confianza y credibilidad en Chile, junto con Bomberos o la Iglesia Católica. Prácticamente nadie podía siquiera pensar en que estas entidades pudieran sufrir

  • El gran desafío de la reforma tributaria
    El gran desafío de la reforma tributaria
    • Abril 19, 2018

    PULSO  18/04/2018 Por Paris Norambuena –  Gerente de Impuestos Internacionales de EY Chile EL NUEVO ministro de Hacienda tiene una tarea a lo menos difícil. En menos de un año – plazo autoimpuesto – debe ser capaz de enviar a discusión parlamentaria un proyecto de reforma tributaria, con el que se pretende ajustar el sistema actual



  • Learning from the Pioneers—New Corporate Insights on Integrated Reporting
    • Abril 23, 2018

    April 20, 2018 Published: IFAC By: Yen- pei Chen is a Corporate Reporting and Tax Manager in ACCA’s Professional Insights team Against a backdrop of declining public trust in businesses and business leaders, integrated reporting provides a tool to help businesses regain the trust of investors and other key stakeholders, from customers to employees. ACCA

  • SEC Proposes to Enhance Protections and Preserve Choice for Retail Investors in Their Relationships With Investment Professionals
    • Abril 20, 2018

    April 18, 2018 Published: The Securities and Exchange Commission The Securities and Exchange Commission today voted to propose a package of rulemakings and interpretations designed to enhance the quality and transparency of investors’ relationships with investment advisers and broker-dealers while preserving access to a variety of types of advice relationships and investment products. Under proposed

  • Fewer fraud cases going to law enforcement: ACFE
    • Abril 19, 2018

    April 17 2018 Published: AccountingToday There has been a sharp drop in the percentage of fraud cases that get handed over to law enforcement, the Association of Certified Fraud Examiners (ACFE) reported Tuesday. In the ACFE’s biennnial Report to the Nations, the group noted that between January 2016 and October 2017, 58 percent of cases were

  • Top questions for investors about revenue recognition
    • Abril 18, 2018

    April 16 2018 Published: Accounting Today  The CFA Institute has some advice for investors about the main questions they should be asking about the new revenue recognition standard. In a recent report, Revenue Recognition: Top 10 Questions Investors Should Ask About the Adoption of the New Standard, Sandra Peters, head of the Financial Reporting Policy Group