Columnas de Opinión

  • Informes integrales ponen fin al “reporting financiero”
    Informes integrales ponen fin al “reporting financiero”
    • Diciembre 9, 2018

    El Mercurio Macarena Navarrete, Country Managing Partner de EY Chile La época en que las compañías sólo publicaban información financiera en sus informes o memorias ha finalizado. Hoy, el valor de las empresas va más allá del Excel: sostenibilidad, diversidad, informes de gestión, entre otros, se han vuelto relevantes. “Lo que hace a una empresa

  • TRANSFORMACIÓN DIGITAL Y MUNDO LABORAL: UNA MEZCLA COMPATIBLE 
    TRANSFORMACIÓN DIGITAL Y MUNDO LABORAL: UNA MEZCLA COMPATIBLE 
    • Diciembre 7, 2018

    7 de diciembre de 2018 El Mercurio MACARENA NAVARRETE Socia principal de EY Chile Es una cantinela habitual, pero no por eso escuchada: hay que prepararse para la transformación digital y sus innumerables implicancias. Esto no es un problema solo de Chile: un escaso 22% de los líderes a nivel mundial se sienten bien preparados

Relevantes

Noticias

  • What ‘dry runs’ reveal about critical audit matters
    • Diciembre 11, 2018

    December 10, 2018 Published: Journal of Accountancy New PCAOB rules on the content of the auditor’s report are providing audit practitioners with an opportunity to communicate more and different information on an engagement than ever before. But auditors are still performing “dry runs” to practice how and what to communicate as they prepare to implement

  • What PCAOB inspectors will look for in 2019
    • Diciembre 10, 2018

    December 7, 2018 Published: Journal of Accountancy Systems of quality control, independence issues, and recurring deficiencies will be among the main areas of focus during PCAOB inspections of registered audit firms during 2019. The PCAOB Division of Registration and Inspections staff on Thursday provided an outlook on the objectives and potential focus areas for its 2019 inspections

  • Simplifying implementation of FASB’s not-for-profit financial reporting standard
    • Diciembre 6, 2018

    November 5, 2018 Published: Journal of Accountancy By Christopher M. Gordon, CPA, and Ruth Granlund, CPA Tax-exempt organizations are working through the biggest change to not-for-profit financial reporting in 25 years. FASB Accounting Standard Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities, brings significant changes for all not-for-profit organizations,

  • AICPA issues new standard for ERISA benefit plan audits
    • Diciembre 5, 2018

    December 3, 2018 Published: Accounting Today The American Institute of CPAs’ Auditing Standards Board voted to issue a long-awaited standard on audits of financial statements of employee benefit plans, although it is still awaiting some details before the standard takes effect. The Statement on Auditing Standards Forming an Opinion and Reporting on Financial Statements of Employee