The PCAOB’s Use of Economic Analysis and Stakeholder Input in Standard Setting
- PCAOB, Reguladores, Relevantes de AE-Chile
- Noviembre 17, 2020
Columnas de Opinión
¿El estallido de las inversiones?
- Noviembre 20, 2020
RENZO CORONA. Socio principal PwC La Tercera – Pulso Hace poco más de un año Chile era un país completamente diferente al que vivimos hoy: sin grandes cambios, relativamente seguro y con un futuro más menos predecible. Doce meses y medio después estamos inmersos en un nuevo contexto con amplios escenarios posibles. Una importante proporción
Un nuevo comienzo
- Noviembre 6, 2020
TAMARA AGNIC – Socia KPMG Forensic & Sustainability La Tercera – Pulso Uno de los titulares del día después del plebiscito por la reforma a la Constitución, decía: “Los mercados se declaran prácticamente inmunes al resultado del plebiscito”. El país no estaba ni polarizado ni dividido; casi el 80% se pronunció por desechar la Constitución
Relevantes
New Guidance: Compliance Risk Management – Applying the COSO ERM Framework
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 19, 2020
November 11, 2020 Published: COSO Companies are taking a closer look at how to effectively manage and mitigate compliance risks, especially at a time when many compliance programs are under the microscope from regulators while also dealing with the effects of a global pandemic. This new publication, Compliance Risk Management: Applying the COSO ERM Framework,
Perspectives on Management Review Controls: Challenges and Solutions
- gobcorporativo-ComiteAuditoria, Relevantes de AE-Chile
- Noviembre 18, 2020
November 18, 2020Published: The CAQThe CAQ and the Financial Education & Research Foundation of Financial Executives International commissioned an independent qualitative research study on internal control over financial reporting (ICFR) management review controls. This report, based on interviews conducted with key accounting personnel at a sample of public companies, followed by interviews with members of
The PCAOB’s Use of Economic Analysis and Stakeholder Input in Standard Setting
- PCAOB, Reguladores, Relevantes de AE-Chile
- Noviembre 17, 2020
November 17, 2020 Published: PCAOB Today the PCAOB released a new Spotlight publication that highlights how we are implementing our strategic objective of better leveraging economic and risk analysis to effectively set standards, rules, and guidance. The Spotlight provides an overview of how we conduct economic analysis and gather stakeholder input. It also includes a
Noticias
Consultation on revised review standard (ISRE (UK) 2410) for interim financial statements
- Diciembre 2, 2020
November 27, 2020 Published: FRC The Financial Reporting Council (FRC) has launched a consultation on the proposed revision of its review standard for interim financial statements, International Standard for Review Engagement (UK) 2410 (ISRE (UK) 2410) Review of Interim Financial Information Performed by the Independent Auditor of the Entity. The FRC has recently reviewed ISRE (UK) 2410 in
IASB proposes amendment to its leases Standard to improve accounting for sale and leaseback transactions
- Diciembre 1, 2020
November 27, 2020 Published: IFRS The International Accounting Standards Board has today proposed to amend IFRS 16 Leases by specifying how a company measures the lease liability in a sale and leaseback transaction. Sale and leaseback transactions are transactions for which a company sells an asset and leases that same asset back from the new owner. IFRS
Reporting on the new Corporate Governance Code is a mixed picture
- Noviembre 30, 2020
November 26, 2020 Published: FRC The revised UK Corporate Governance Code provides an opportunity for companies to report to their stakeholders in a way that allows them to communicate high-quality information about the way in which their governance functions to deliver a company’s purpose and strategy. Although some companies have embraced the opportunities the revised
FRC statement in response to the Asset Management Taskforce report
- Noviembre 27, 2020
November 24, 2020 Published: FRC The FRC commends all the organisations that worked together to develop the recommendations of the Asset Management Taskforce’s Investing with Purpose report. We welcome the report’s endorsement of the UK Stewardship Code as the best in class marker of effective stewardship and the recommendations that encourage investors and those that support them
Profession in Focus: Auditor Risk Assessment, Scoping and COVID-19
- Noviembre 27, 2020
Digital Readiness: PAOs Can Build Upon Our Trusted Position
- Noviembre 20, 2020
Sustainable finance – an inside look With Wim Bartels and Rami Feghali
- Noviembre 20, 2020
Anti-Fraud in Action: The Fraud Risk Landscape of COVID-19
- Noviembre 13, 2020
SMEs: What’s next?
- Noviembre 6, 2020
