Columnas de Opinión

  • Nuevas responsabilidades para los comités de auditoría en la era digital
    Nuevas responsabilidades para los comités de auditoría en la era digital
    • Octubre 23, 2018

    El Mercurio Charles Bunce, Socio Líder Regional de Assurance para EY Latinoamérica Sur. El comité de auditoría es una pieza angular en la gestión de áreas tan críticas como la supervisión del riesgo, la interacción con los auditores externos, la salvaguarda de los controles internos y la vigilancia de la información financiera. Desde que el

  • Desafío país: Estrategia nacional en ciberseguridad
    Desafío país: Estrategia nacional en ciberseguridad
    • Octubre 19, 2018

    El Diario Financiero CRISTIÁN BASTIÁN SOCIO PRINCIPAL KPMG La comunidad global está adoptando cada vez más las nuevas tecnologías como un facilitador clave para el desarrollo social y económico. La adopción de estas tecnologías emergentes en las diversas industrias también abrirá la puerta a nuevos desarrollos, industrias más autónomas, procesos más ágiles e inteligentes, trayendo

Relevantes

Noticias

  • IASB amends definition of business in IFRS Standard on business combinations
    • Octubre 23, 2018

    October 22, 2018 The International Accounting Standards Board (Board) has today issued narrow-scope amendments to IFRS 3 Business Combinations to improve the definition of a business. The amendments will help companies determine whether an acquisition made is of a business or a group of assets. The amended definition emphasises that the output of a business is to

  • Critical audit matters coming into focus
    • Octubre 22, 2018

    October 1, 2018 Published: Journal of Accountacy By Russ Banham As public company auditors prepare to deliver new information in auditors’ reports, firms need to develop consistent processes for determining what should be disclosed. As auditors prepare for a new auditing standard requiring the disclosure of critical audit matters (CAMs) in their reports, they are

  • SEC Launches New Strategic Hub for Innovation and Financial Technology
    • Octubre 19, 2018

    October 18, 2018 Published: SEC The U.S. Securities and Exchange Commission today announced the launch of the agency’s Strategic Hub for Innovation and Financial Technology (FinHub). The FinHub will serve as a resource for public engagement on the SEC’s FinTech-related issues and initiatives, such as distributed ledger technology (including digital assets), automated investment advice, digital marketplace financing, and

  • SEC Investigative Report: Public Companies Should Consider Cyber Threats When Implementing Internal Accounting Controls
    • Octubre 18, 2018

    October 16, 2018 Published:SEC The Securities and Exchange Commission today issued an investigative report cautioning that public companies should consider cyber threats when implementing internal accounting controls. The report is based on the SEC Enforcement Division’s investigations of nine public companies that fell victim to cyber fraud, losing millions of dollars in the process. The SEC’s investigations