Columnas de Opinión

  • “Sumas percibidas por beneficiarios de seguros de vida no tributan”
    “Sumas percibidas por beneficiarios de seguros de vida no tributan”
    • Febrero 19, 2019

    Hugo Tapia Krug, abogado, socio de PwC. La Discusión Experto analiza controversia por seguros de vida con ahorro. Cobro del SII es visto como arbitrario e ilegal. Tras la polémica surgida en torno al cobro de impuestos, por parte del Servicio de Impuestos Internos a los seguros de vida con ahorro, en la opinión de

  • Lo que nos dejó DAVOS
    Lo que nos dejó DAVOS
    • Febrero 15, 2019

    El Diario Financiero Cristián Bastián, SOCIO PRINCIPAL KPMG- Hace un par de semanas, en Suiza, DAVOS se tomó la agenda mundial. El lema del encuentro fue Configurando una arquitectura global en la era de la Cuarta Revolución Industrial. Cinco fueron las grandes conclusiones de este encuentro, que marcarán – o deberían marcar – las decisiones

Relevantes

Noticias

  • European single electronic format (ESEF) Digitalising EU listed companies’ financial information
    • Febrero 19, 2019

    February 18, 2019 Published: Accountancy Europe From 1 January 2020 on, EU law requires listed companies to report their financial statements in the European Single Electronic Format (ESEF). This harmonised format makes reports machine-readable. With ESEF, the European Commission aims to facilitate access, analysis and comparability of financial statements and make reporting easier. This eventually

  • EU and global securities regulators welcome agreement on data transfer
    • Febrero 18, 2019

    February 15, 2019 Published: IOSCO The International Organization of Securities Commissions (IOSCO) and the European Securities and Markets Authority (ESMA) welcome theOpinion of the European Data Protection Board (EDPB) on their administrative arrangement for the transfer of personal data between European Economic Area (EEA) Financial Supervisory Authorities and non-EEA Financial Supervisory Authorities. Under the European General

  • IMA releases management accounting competency framework
    • Febrero 15, 2019

    February 13, 2019 Published: The Accountant By: Mishelle Thurai The Institute of Management Accountants (IMA) has released its updated Management Accounting Competency Framework. The Framework identifies six domains of core knowledge, skills, and abilities that finance and accounting professionals, many of which have been included in the Certified Management Accountant (CMA) credential curriculum. Some of the

  • Global Consultation on Quality Management for Firms and Engagements Now Open
    • Febrero 14, 2019

    February 08, 2019 Published: IFAC The International Auditing and Assurance Standards Board (IAASB) seeks public comment by July 1, 2019 on three interrelated standards that address quality management. The proposals bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. The proposed standards include a new