Columnas de Opinión

  • EL IMPUESTO A LOS SUEÑOS
    EL IMPUESTO A LOS SUEÑOS
    • Febrero 22, 2021

    El Mercurio por FRANCISCO SELAMÉ M. SOCIO PWC La ampliación de la cobertura de la enseñanza media y la universalidad en su egreso, así como el crecimiento económico de las familias chilenas, que tradicionalmente dan a la educación superior una importancia fundamental en el legítimo ascenso social, han contribuido a un número creciente de profesionales

  • Esperanza e incertidumbre ante la vacunación
    Esperanza e incertidumbre ante la vacunación
    • Febrero 3, 2021

    Antonio Martínez Senior Manager de Deloitte El Divisadero A fines del año 2020, más de 200 vacunas para combatir el Covid-19 se encontraban en fase de desarrollo, 30 vacunas estaban en fase de pruebas clínicas y al menos 9 vacunas habían alcanzado la fase tres. Solo entre tres y cinco compañías declaraban efectividad y seguridad,

Relevantes

Noticias

  • IAASB seeks public comment on Exposure Draft aligning existing Standards with new, revised Quality Management Standards
    • Febrero 26, 2021

    February 22, 2021 Published: IAASB The International Auditing and Assurance Standards Board (IAASB) is requesting public comments on its Exposure Draft addressing changes in some of its standards and framework resulting from the new and revised quality management standards. Comments are requested by May 24, 2021. The Exposure Draft aligns the IAASB’s standards related to review, assurance and related

  • Operational separation of audit practices
    • Febrero 25, 2021

    February 23, 2021 Published: FRC The Financial Reporting Council (FRC) published principles for operational separation of the audit practices of the ‘Big 4’ firms in July 2020.  The FRC asked the firms to submit their implementation plans by 23 October 2020.  The FRC has reviewed these plans and discussed them with the firms individually and is now

  • Voices: Accountants can save the planet while helping businesses flourish
    • Febrero 24, 2021

    February 19, 2021 Published: AccountingToday By Richard Barker Few film directors would cast an accountant in the role of planetary savior. But accountants across the world must now take a pivotal role in tackling the climate emergency, while guiding businesses through an age of unprecedented change. This is because adaptation of zero-carbon business practices is now

  • IASB proposes to extend support for lessees accounting for covid-19-related rent concessions
    • Febrero 23, 2021

    February 11, 2021 Published: IFRS The International Accounting Standards Board (Board) has today published for consultation a proposal to extend by one year the application period of the amendment to IFRS 16 Leases issued in 2020 to help lessees accounting for covid-19-related rent concessions. The original amendment was issued in May 2020 to make it easier for lessees to