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
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
October 27, 2021 Published: The CAQ On October 18, 2021, the PCAOB issued a new Spotlight, Staff Update and Preview of 2020 Inspection Observations, providing thematic observations based on 2020 inspections. The Outlook is based on inspections of 153 audit firms with review of portions of 617 audits that generally had financial years ended during 2019
September 9, 2021 Published: The CAQ We are at a pivotal moment for climate-related and other environmental, social and governance (ESG) reporting, as investor and other stakeholder demand for this information continues to increase. This increase in demand has prompted governments and regulators around the world to take a closer look at climate-related reporting requirements
September 22, 2021 Published: FRC The Financial Reporting Council (FRC) has today published the findings of its review of companies’ viability and going concern disclosures which found there were several areas where viability and going concern reporting could be improved. Clear and comprehensive disclosures on these matters are particularly important given the backdrop of the Covid-19 pandemic which caused greater uncertainty for some companies. Uncertainties that
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.
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.
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
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