Columnas de Opinión

  • HACIA LA TRANSICIÓN ENERGÉTICA:Chile y los desafíos que enfrenta en materia de energías limpias
    HACIA LA TRANSICIÓN ENERGÉTICA:Chile y los desafíos que enfrenta en materia de energías limpias
    • Octubre 18, 2021

    POR KATHERINE CONTRERAS, GERENTE DE CAMBIO CLIMÁTICO Y SOSTENIBILIDAD DE EY El Mercurio – Edición Especial La única forma de contener el cambio climático es alcanzar la carbono neutralidad global antes de 2050. Para tener una matriz energética más sustentable, se requiere del fomento y participación de combustibles bajos en emisión de GEI. Las emisiones

    • Octubre 15, 2021

    Cristián Lefevre Presidente del Instituto de Directores de Chile (IdDC) y presidente EY Chile El Mercurio Reflexionemos desde un cambio de paradigmas. Los expertos a nivel mundial están alertando que hablar de ‘cambio climático’ está obsoleto, y por una razón lógica: los cambios pueden ser para bien o para mal, y lo que estamos viendo



  • PCAOB Releases Staff Update and Preview of 2020 Inspection Observations
    • Octubre 20, 2021

    October 18, 2021 Published: PCAOB Today the PCAOB released a new Spotlight publication, “Staff Update and Preview of 2020 Inspection Observations.”  In 2020, the Public Company Accounting Oversight Board (PCAOB) inspected 153 audit firms, reviewing portions of 617 audits that generally had financial years ended during 2019 and the first half of 2020. Key observations from

  • 6 ways to make the entire organization care about anti-fraud efforts
    • Octubre 19, 2021

    October 18, 2021 Published: Journal of Accountancy By: Andrew Kenney John Hall, CPA, has spoken to thousands of employees at hundreds of organizations around the world — from Las Vegas casinos to national governments in Eastern Europe — about ethics, integrity, and fraud prevention. Few people would disagree about the importance of those topics. But to

  • Article: Business Combinations under Common Control—filling a gap in IFRS Standards
    • Octubre 18, 2021

    October 12, 2021 Published: IFRS In this article published in the Australian Accounting Review, International Accounting Standards Board (Board) Member Ann Tarca explains the Board’s preliminary views for accounting for business combinations under common control, an issue not currently addressed in IFRS Standards. Such combinations are widespread and the accounting for them is diverse. The Board’s

  • 5 tips for maintaining audit quality today and in the future
    • Octubre 15, 2021

    October 13, 2021 Published: Journal of Accountancy The global pandemic brought unprecedented challenges to public company auditors as well as the clients and the public they serve. “Audit teams have risen to the challenge and evolved,” Kelly Grier, CPA, US chair and managing partner and Americas managing partner for EY, said Wednesday during a webcast