Columnas de Opinión

  • Hacia un crecimiento económico sostenible
    Hacia un crecimiento económico sostenible
    • Agosto 17, 2018

    Por CRISTIÁN BASTIÁN SOCIO PRINCIPAL KPMG El Diario Financiero El sector privado es el principal motor de desarrollo económico en la sociedad, al generar el 90% del empleo a nivel global. Asimismo, el ‘medio’ ideal para el desarrollo de buenas empresas es un entorno que abra enormes posibilidades de prosperidad compartida y viceversa. Con esta

  • Los desafíos de las empresas y directorios
    Los desafíos de las empresas y directorios
    • Agosto 16, 2018

    Por CRISTIÁN LEFEVRE SOCIO PRINCIPAL DE EY CHILE El Diario Financiero Las empresas chilenas están mostrando avances en el desarrollo de gobiernos corporativos, pero aún queda espacio para mejoras. Los actores del mercado están cada vez más conscientes de la importancia de las prácticas ambientales, sociales y de buen gobierno corporativo (conocidas como ASG) al

Relevantes

Noticias

  • IPSAS 41 Aims to improve Financial Instruments Reporting
    • Agosto 20, 2018

    August 15, 2018 Published: The Accountant The International Public Sector Accounting Standards Board (IPSASB) released IPSAS 41 which aims to improve the relevance of information for financial assets and financial liabilities. IPSAS 41 Financial Instruments establishes new requirements for classifying, recognising and measuring financial instruments to replace those that exist in IPSAS 29, Financial Instruments: Recognition

  • FASB Improves Accounting Guidance for Insurance Companies that Issue Long-Duration Contracts
    • Agosto 17, 2018

    August 15, 2018 Published: FASB The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) that improves financial reporting for insurance companies that issue long-duration contracts, such as life insurance, disability income, long-term care, and annuities. “The new ASU provides investors and other financial statement users with better and more timely and

  • FASB proposes narrow-scope improvements to accounting for lessors
    • Agosto 16, 2018

    August 13, 2018 Published: FASB The Financial Accounting Standards Board (FASB) today issued a proposal that would reduce costs and ease implementation of the Leases standard for financial statement preparers. The proposal would also clarify a specific requirement in the standard related to lessor accounting. Stakeholders are encouraged to review and provide comment on the proposal by

  • Tips for teaching accounting ethics
    • Agosto 14, 2018

    August 14, 2018 Published: Journal of Accountancy By Lea Hart Considering accountants deal with the intimate financial details of individuals and businesses, it’s important that they abide by strict ethical standards. “Ethics are the ‘why’ before the ‘how’ — why we do accounting; why accounting is important to society.” said Jeff Hillard, CPA, DM, associate