PCAOB Posts CAM Resources for Investors and Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 12, 2019
Columnas de Opinión
Cristián Vargas: “Las medidas aumentan la carga tributaria a los más altos ingresos”
- Julio 5, 2019
ENTREVISTA CON SOCIO DE ÁREA LEGAL E IMPUESTOS DE BDO La Tercera – Pulso —No quedó tan convencido de la bondad de las indicaciones el ex funcionario del Servicio de Impuestos Internos (SII), Cristián Vargas, hoy socio de BDO: ‘Lo óptimo hubiera sido establecer un régimen tributario simplificado similar al actual 14 ter, mejorado, que
Modernización Tributaria y patentes municipales
- Julio 3, 2019
El Sur Concepción Mauricio Pérez director ejecutivo de Consultoría Tributaria Zona Sur de EY La Asociación de Municipalidades de Chile puso en el tapete una discusión interesante respecto de los efectos que tendría el proyecto de Modernización Tributaria sobre los ingresos por concepto de patente municipal. Para el o debernos recordar que el DL 3063
Relevantes
PCAOB Posts CAM Resources for Investors and Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 12, 2019
July 11, 2019 Published: PCAOB Today the PCAOB released two new resources on critical audit matters (CAMs), one specifically for investors and the other for audit committees. These resources advance the Board’s strategic priority of cultivating effective communications with stakeholders, as well as providing timely, relevant, and useful information to them. The Board is committed
Sustainable finance: Commission published guidelines to improve how firms report climate-related information and welcomes three new important reports on climate finance by leading experts
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 20, 2019
June 17, 2019 Published: The European Commission The European Commission has today published new guidelines on corporate climate-related information reporting, as part of its Sustainable Finance Action Plan. These guidelines will provide companies with practical recommendations on how to better report the impact that their activities are having on the climate as well as the impact of
IOSCO urges authorities to use existing standards to address cyber risk
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Junio 18, 2019
June 18, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) today issued a final report that provides an overview of three internationally recognized cyber standards and frameworks used by IOSCO members. It also identifies potential gaps in the application of these standards and seeks to promote sound cyber practices across
Noticias
IASB proposes amendments to accounting for Deferred Tax
- Julio 19, 2019
July 17, 2019 Published: IFRS The International Accounting Standards Board (Board) has today published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. The amendments clarify how companies account for deferred tax on leases and decommissioning obligations. IAS 12 specifies how a company accounts for income tax, including deferred tax,
Draft Code on Internal Audit aims to reduce risk of major UK Corporate collapses
- Julio 18, 2019
July 15, 2019 Published: International Accounting Bulletin A draft code to strengthen corporate governance and help reduce the risk of major corporate collapses in the UK by boosting the status, standards, scope and skills of internal audit has been launched by the Chartered Institute of Internal Auditors. The institute is now seeking feedback and is
FRC consults on enhanced Ethical and Auditing Standards
- Julio 17, 2019
July 15, 2019 Published: The Accountant The Financial Reporting Council (FRC) has issued a consultation proposing changes to the UK’s Ethical and Auditing Standards. The FRC proposes to set more stringent ethical rules for auditors, in response to findings from recent audit enforcement cases and from audit inspections. In response to feedback from investors, the
ASB addresses ERISA plan auditor reporting, other information in annual reports
- Julio 15, 2019
July 10, 2019 Published: Journal of Accountancy By Ken Tysiac In separate standards issued Wednesday, the AICPA Auditing Standards Board (ASB): – Changed requirements for auditor reporting and performance on ERISA (Employee Retirement Income Security Act) plan financial statements. – Amended rules for the purpose of improving transparency regarding auditors’ responsibilities related to other information
Borrowing costs and revenue recognition
- Julio 12, 2019
The PCAOB´s Chief Auditor Megan Zietsman Talks abaut CAM Resources
- Julio 5, 2019
CPAs discuss hot topics in financial planning, tax, and technology
- Junio 28, 2019
I am the Future of Work
- Junio 21, 2019
Why should I care about accountants?
- Junio 14, 2019
Información IFRS
Changes in financing liabilities – what does good disclosure look like?
- Febrero 26, 2019
New Standard on leases now effective
- Enero 9, 2019
FASB Improves Accounting Guidance for Insurance Companies that Issue Long-Duration Contracts
- Agosto 17, 2018
Discussion Paper Financial Instruments with Characteristics of Equity
- Agosto 13, 2018
