Columnas de Opinión

  • LA LECCIÓN DE LA PRIMERA VUELTA
    LA LECCIÓN DE LA PRIMERA VUELTA
    • Diciembre 3, 2021

    El Mercurio Francisco Selamé M. Socio PwC La Carta Magna estableció en el año 1215 una norma fundamental que aún hoy se considera subsistente en el moderno Estado de Derecho: que los impuestos sean aprobados por quienes los deben soportar. En Chile, no obstante la existencia de una democracia representativa, este principio se encuentra muy

  • REPARTO DE DIVIDENDOS, ¿UN DESTINO INCIERTO?
    REPARTO DE DIVIDENDOS, ¿UN DESTINO INCIERTO?
    • Diciembre 3, 2021

    Dagoberto Berrocal Tapia Gerente de Auditoría en ARTL Chile El Heraldo El Diario del Maule Sur En las últimas semanas se ha establecido en la agenda económica un notorio incremento en los repartos de dividendos de las grandes sociedades anónimas. Las empresas IPSA ya han comunicado que repartirán US $7.000 millones en dividendos, muy por

Relevantes

Noticias

  • How Covid-19 has changed accounting for the better
    • Diciembre 3, 2021

    November 26, 2021 Published: The Accountant Fifty percent of UK finance leaders think it will take at least one year to recover from the effects of Covid-19 according to a new survey, with some suggesting it could take up to four. There may, however, be some longer-term benefits, writes François Lacas, deputy COO at Yooz.

  • FRC encouraged by reporting by applicants on Stewardship
    • Diciembre 2, 2021

    December 1, 2021 Published: FRC Today the FRC published ‘Effective Stewardship Reporting: Examples from 2021 and expectations for 2022’ which analyses reports from the first signatories to the revised Code published in September 2021. There continues to be high quality of disclosures in the areas of governance, resourcing, and the integration of stewardship and ESG factors with investment.

  • SEC Staff Issues Accounting Guidance on “Spring-Loaded” Compensation Awards to Executives
    • Diciembre 1, 2021

    November 29, 2021 Published: SEC Securities and Exchange Commission staff today released guidance for companies about how to properly recognize and disclose compensation cost for “spring-loaded awards” made to executives. Spring-loaded awards are share-based compensation arrangements where a company grants stock options or other awards shortly before it announces market-moving information such as an earnings

  • 5 tips for a future-proofed accountancy practice
    • Noviembre 30, 2021

    November 29, 2021 Published: The Accountant Steve Cox, head of accountancy at IRIS Software, shares his five key takeaways from the inaugural Ask IRIS webinar on the future of work and the accountancy practice. It’s been a bumpy ride for the accountancy sector of late. Practices have demonstrated admirable mettle in their response to a