Comisión para el Mercado Financiero presenta su Plan Estratégico 2022
- Reguladores, Relevantes de AE-Chile, SVS
- Septiembre 25, 2020
Columnas de Opinión
DF Tax | Cambios en la Ley sobre el Impuesto a la Renta: rescatando el espíritu original de la norma
- Octubre 23, 2020
Alex Mansilla, partner Tax & Legal de HLB Surlatina Chile. Hace poco se modificó el artículo 21 de la Ley sobre Impuesto a la Renta (LIR), sumando un nuevo requisito para que los desembolsos se afecten con el Impuesto Único, es decir, con una tasa del 40%. Con este cambio, a contar de este año
“La innovación juega un papel clave como motor de la reactivación”
- Octubre 19, 2020
ENTREVISTA CON EL SOCIO PRINCIPAL DE PWC CHILE Renzo Corona: La Tercera – Pulso. En enero de 2021 se realizará la octava edición de los premios PwC Chile Innovación, que reconocerán a la mejor empresa innovadora consolidada y emergente entre quienes hayan postulado. El certamen es organizado por esta “Big Four” en conjunto con la
Relevantes
Applying IFRS Standards in 2020—impact of covid-19
- IFRS, Relevantes de AE-Chile
- Octubre 28, 2020
October 28, 2020 Published: IFRSovid-19 Mary Tokar, a member of the International Accounting Standards Board, and Technical Staff Member Sid Kumar provide an overview of the key financial reporting considerations that may be on the minds of preparers, auditors, investors and regulators as they tackle the complexities associated with covid-19. It draws on views shared
The Role of Auditors in Company-Prepared Cybersecurity Information: Present and Future
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Octubre 27, 2020
October 27, 2020 Published: The CAQ In December 2019, the Center for Audit Quality (CAQ) developed and issued a publication, The Role of Auditors in Company-Prepared Information: Present and Future, which provides a foundational understanding of the current role of auditors in various types of company-prepared and publicly disclosed information and discusses how auditors are positioned to
2020 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 12, 2020
2020 Audit Committee Transparency Barometer October 2020 Published: The CAQ In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging long-term trends across topics such as Audit Firm Evaluation and Supervision. We also see positive trends in
Noticias
Cybersecurity provides opportunities for auditors to serve
- Octubre 29, 2020
October 27,2020 Published: Journal of Accountancy Cybersecurity challenges require a response from every sector of the economy. Public company auditors can do their part by providing services to clients beyond the financial statements, according to a Center for Audit Quality (CAQ) report published Tuesday. Auditing standards require financial statement auditors to obtain an understanding of how the
ACCA: COVID-19 poses new Ethical Challenges for accountants
- Octubre 28, 2020
October 26, 2020 Published: The Accountant The Association of Chartered Certified Accountants (ACCA), has launched a white paper, Ethics in a Covid-19 world, which explores the role of ethics against the backdrop of the pandemic. The paper revealed that one in five respondents had directly or indirectly, via a work colleague, encountered a situation where ethics
With New Standards in Place, Proactive Quality Management Will Underpin the Next Era of Audit Transformation
- Octubre 27, 2020
October 23, 2020 Published: IAASB By: Tom Seidenstein, Chair, International Auditing and Assurance Standards Board Last year, as a non-auditor, I joined the International Auditing and Assurance Standards Board (IAASB) with a firm conviction in the value of the audit profession. At its best, the audit profession should drive greater confidence and trust in our
Consultation on revised auditing standard for the auditor’s responsibilities relating to fraud
- Octubre 26, 2020
October 20, 2020 Published: FRC The Financial Reporting Council (FRC) has tody launched a consultation on the proposed revision of its UK auditing standard ISA (UK) 240 (Updated January 2020) – The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements. ISAs (UK) are based on the underlying ISAs issued by the International Auditing
Interpretations Committee podcast
- Octubre 23, 2020
CAQ at the American Accounting Association’s Annual Meeting in August 2020
- Octubre 16, 2020
Accountants & the fight against financial crime (Part 2)
- Octubre 9, 2020
The EU & the fight against financial crime (Part 1)
- Octubre 2, 2020
OECD Interim Economic Outlook: Living with Uncertainty
- Septiembre 25, 2020
Información IFRS
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Últimas Publicaciones
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Cybersecurity provides opportunities for auditors to serve
- Noticias
- Octubre 29, 2020
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Applying IFRS Standards in 2020—impact of covid-19
- IFRS, Relevantes de AE-Chile
- Octubre 28, 2020
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ACCA: COVID-19 poses new Ethical Challenges for accountants
- Noticias
- Octubre 28, 2020
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