Columnas de Opinión

  • ¿El estallido de las inversiones?
    ¿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
    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



  • 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