Columnas de Opinión

  • 5G, oportunidades en salud
    5G, oportunidades en salud
    • Enero 13, 2022

    El Mercurio Antonio Martínez, socio, líder de Industria de Salud y Ciencias de la Vida de Deloitte. Edición Especial Cerramos 2021 con la buena noticia de convertirnos en el primer país de Latinoamérica que desplegará la red de quinta generación 5G a nivel nacional. Según el Gobierno, en los próximos dos años más de 366

  • El SII y la elusión (I): margen para confusiones
    El SII y la elusión (I): margen para confusiones
    • Enero 7, 2022

    El Diario Financiero ALEX MANSILLA TAX & LEGAL PARTNER DE HLB SURLATINA CHILE Señora Directora: Hace unos días el SII publicó la sexta versión de su Catálogo de Esquemas Tributarios, que incorpora 10 nuevos casos que ‘describen situaciones que, bajo determinadas circunstancias, podrían ser consideradas elusivas’. Una vez más este listado incluye casos que resultan

Relevantes

Noticias

  • Finance 2022: putting management into accounting
    • Enero 14, 2022

    January 12, 2022 Published: The Accountant During the pandemic, more so than in the distant past, we have seen how well management theory works ‘in the wild’. Andrew Harding, FCMA, CGMA, chief executive – management accounting at The Association of International Certified Professional Accountants, representing AICPA & CIMA, writes. As Covid took hold, I saw

  • With “B-” Grade, U.S. Corporate Governance Backslides in 2021
    • Enero 13, 2022

    January 11, 2022 Published: The IIA Fatigue in battling pandemic-related challenges reflected in weaker governance scores The effectiveness of corporate governance among publicly traded companies declined slightly over the last year, according to data from the third annual American Corporate Governance Index (ACGI) from The Institute of Internal Auditors and the Neel Corporate Governance Center at the University of Tennessee, Knoxville’s Haslam College

  • GASB to consider governmental going concern standards
    • Enero 11, 2022

    January 6, 2022 Published: Journal of Accountancy GASB is undertaking a major project on going concern uncertainties and severe financial distress, as well as pre-agenda research activity on subsequent events, as part of its technical plan for the first four months of this year. Reporting of going concern uncertainties and severe financial stress has long

  • ACCA: An extraordinary year, bookended by crises
    • Enero 10, 2022

    January 7, 2022 Published: The Accountant As 2021 reaches its conclusion, it’s more important than ever to take a moment to think how finance professionals can play a role in a sustainable economic recovery, writes ACCA chief executive Helen Brand We started January in full pandemic lockdown, November saw the world’s leaders at COP26 in