Columnas de Opinión

  • Ciberataques: la “otra” pandemia
    Ciberataques: la “otra” pandemia
    • Septiembre 10, 2020

    Nicolás Corrado, Socio de Deloitte, experto en ciberseguridad-El Día La transformación digital que ha implicado la crisis sanitaria también ha gatillado una serie de ciberataques en distintas organizaciones. Lo que estamos viendo hoy en el caso de Banco Estado podría ser la punta del iceberg de lo que puede llegar a pasar en Chile si

  • Súper ricos: ¿se trata realmente de un impuesto de 2,5%?
    Súper ricos: ¿se trata realmente de un impuesto de 2,5%?
    • Agosto 27, 2020

    FELIPE ESPINA SOCIO LÍDER DEL ÁREA DE TRIBUTACIÓN INTERNACIONAL DE EY CHILE El Diario Financiero Resulta interesante plantearse la pregunta del título frente a la moción parlamentaria de reforma constitucional que propone establecer un impuesto transitorio de 2,5%, aplicable a personas que detenten un patrimonio igual o superior a US$ 22 millones. Considerando un retorno

Relevantes

Noticias

  • IAASB seeks feedback on Fraud, Going Concern in Financial Statement Audits
    • Septiembre 17, 2020

    September 15, 2020 Published: IAASB The International Auditing and Assurance Standards Board (IAASB) today opened a public consultation, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit. The consultation will remain open until January 12,

  • Consistency sought in sustainability, corporate reporting through global effort
    • Septiembre 16, 2020

    September 11, 2020 Published: Journal of Accountancy The movement toward a unified global approach to sustainability accounting standards and comprehensive corporate reporting took a step forward Friday with the support of leading global organizations. The International Federation of Accountants (IFAC) called for the creation of a new sustainability accounting standards board that would exist alongside the International

  • SEC Modernizes Disclosures for Banking Registrants
    • Septiembre 15, 2020

    September 11, 2020 Published: SEC Modernization of Statistical Disclosures for Bank and Savings and Loan Registrants The Securities and Exchange Commission today adopted updates to statistical disclosures for bank and savings and loan registrants.  The rules update the disclosures that investors receive and eliminate disclosures that overlap with Commission rules, U.S. GAAP or IFRS.  The

  • IIA Releases ‘Auditor Independence in Times of Crisis’
    • Septiembre 14, 2020

    September 9, 2020 Published: The Institute of Internal Auditors (IIA) Understanding COVID-19’s impact on internal audit is crucial to remaining relevant, demonstrating value, and focusing on issues most important to the organization. Key for internal auditors is to maintain an objective mindset, keep the board/audit committee informed, and help the organization learn and improve. The