Columnas de Opinión

  • 5G, oportunidades en salud
    5G, oportunidades en salud
    • Enero 13, 2022

    El Mercurio Antonio Martínez, socio, líder de Industria de Salud y Ciencias de la Vida de Deloitte. Edición Especial Cerramos 2021 con la buena noticia de convertirnos en el primer país de Latinoamérica que desplegará la red de quinta generación 5G a nivel nacional. Según el Gobierno, en los próximos dos años más de 366

  • El SII y la elusión (I): margen para confusiones
    El SII y la elusión (I): margen para confusiones
    • Enero 7, 2022

    El Diario Financiero ALEX MANSILLA TAX & LEGAL PARTNER DE HLB SURLATINA CHILE Señora Directora: Hace unos días el SII publicó la sexta versión de su Catálogo de Esquemas Tributarios, que incorpora 10 nuevos casos que ‘describen situaciones que, bajo determinadas circunstancias, podrían ser consideradas elusivas’. Una vez más este listado incluye casos que resultan

Relevantes

Noticias

  • FRC release a three-year Plan and Budget to prepare for the transition to ARGA (Audit, Reporting and Governance Authority)
    • Enero 19, 2022

    January 18, 2022 Published: FRC Today the FRC has published its 3-year Plan for 2022-25. The 3-year Plan acknowledges the FRC’s continued commitment to being an effective and transparent regulator as it prepares to transition to the Audit, Reporting and Governance Authority. It contains a detailed breakdown of intended expenditure for 2022-23 and a summary of

  • Preparing for the New Quality Management Standards: ISQM 1 System Evaluation and Monitoring
    • Enero 18, 2022

    January 10, 2022 Published: IFAC Overview The standard requires the evaluation of the system of quality management to be undertaken at least annually at a point in time. The objective of the system of quality management is to provide the firm with reasonable assurance that the firm and its personnel fulfil their responsibilities and conduct

  • Profession intensifies diversity efforts with new CAQ initiative
    • Enero 17, 2022

    January 12, 2022 Published: Journal of Accountancy The Center for Audit Quality (CAQ) announced a strategic initiative Wednesday intended to increase the diversity of the talent coming into the accounting profession while raising awareness of the profession’s diversity, equity, and inclusion (DEI) efforts. The initiative undertaken by the CAQ, which is affiliated with the AICPA,

  • Finance 2022: putting management into accounting
    • Enero 14, 2022

    January 12, 2022 Published: The Accountant During the pandemic, more so than in the distant past, we have seen how well management theory works ‘in the wild’. Andrew Harding, FCMA, CGMA, chief executive – management accounting at The Association of International Certified Professional Accountants, representing AICPA & CIMA, writes. As Covid took hold, I saw