Columnas de Opinión

  • La disrupción tecnológica y el futuro del trabajo
    La disrupción tecnológica y el futuro del trabajo
    • Febrero 16, 2018

    viernes, 16 de febrero de 2018 Economía y Negocios Online Macarena Navarrete Socia principal de EY Chile Se ha analizado bastante cómo la desaceleración de nuestra economía en años recientes no ha hecho aumentar significativamente la tasa de desempleo atribuyéndose lo anterior al empleo por cuenta propia que escondería una suerte de cesantía y representaría

  • Mayor igualdad, un desafío global
    Mayor igualdad, un desafío global
    • Febrero 15, 2018

    El Diario Financiero CRISTIÁN BASTIÁN SOCIO PRINCIPAL KPMG El gran desafío, no sólo para nuestro país sino a nivel global, es la búsqueda de una sociedad más igualitaria y próspera, que tenga en cuenta a todos los sectores, en especial aquellos más postergados. Que permita desplegar a hombres y mujeres su potencial, y así alcanzar


  • Long Term Value Creation Through Integrated Reporting
    Long Term Value Creation Through Integrated Reporting

    Questions and Answers for Professional Accountancy Organizations (PAOs) February 14, 2018 Published: IFAC Integrated reporting is critical to long term value creation. Since IFAC issued Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, professional accountancy organizations (PAOs) and other interested organizations have raised various issues and questions as they explore and encourage integrated reporting.

  • 2018 National Exam Program Examination Priorities
    2018 National Exam Program Examination Priorities

    February 7, 2018 Published: SEC The Securities and Exchange Commission’s Office of Compliance Inspections and Examinations (OCIE) today announced its 2018 examination priorities. OCIE publishes its exam priorities annually to improve compliance, prevent fraud, monitor risk, and inform policy. Of particular interest this year will be matters involving critical market infrastructure, duties to retail investors, and developments

  • Enterprise Risk Managment
    Enterprise Risk Managment

    January 23, 2018 Published: the World Business Council for Sustainable Development (WBCSD) Applying enterprise risk management to environmental, social and governance-related risks. This document was developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD). This document summarizes the forthcoming draft application guidance: Enterprise risk management


  • Voices: 5 common types of back office occupational fraud, and how Artificial Intelligence (AI) can stop them
    • Febrero 16, 2018

    February 15 2018   Published: Accounting Today By: Anant Kale Often with their gray file cabinets and outdated paint jobs, corporate backrooms aren’t the most scintillating destinations, or topics of conversation. Yet for many companies they remain vitally important as the epicenter of occupational fraud detection.   So what are the most common tactics of

  • IFAC Response to the Monitoring Group Consultation
    • Febrero 14, 2018

    February 09, 2018 Published: IFAC   International standards for auditing and ethics play a critical role in the global financial infrastructure, assisting in promoting economic stability and international consistency, and in doing so, enhancing international financial and capital flows essential to a thriving global economy. This is especially important for emerging economies. International standard setting

  • What tax reform means for audit committees
    • Febrero 13, 2018

    February 9, 2018 Published: Journal of Accountancy By Ken Tysiac Any new development that has a significant impact on company financial statements and risk profiles requires serious attention from audit committees. One such development is the enactment of P.L. 115-97, known as the Tax Cuts and Jobs Act. Depending on the company, the law may

  • IFIAR Board responds to Monitoring Group Consultation Paper
    • Febrero 12, 2018

    February 9, 2018 Published: IFIAR On November 9, 2017 the Monitoring Group issued the consultation paper Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest, which set out various options to enhance the governance, accountability and oversight of the international audit standard setting process.   The IFIAR Board has submitted

Información IFRS