IASB proposes amendments to accounting for Deferred Tax
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- Julio 19, 2019
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Sustainable finance: Commission published guidelines to improve how firms report climate-related information and welcomes three new important reports on climate finance by leading experts
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 20, 2019
June 17, 2019 Published: The European Commission The European Commission has today published new guidelines on corporate climate-related information reporting, as part of its Sustainable Finance Action Plan. These guidelines will provide companies with practical recommendations on how to better report the impact that their activities are having on the climate as well as the impact of
IOSCO urges authorities to use existing standards to address cyber risk
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Junio 18, 2019
June 18, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) today issued a final report that provides an overview of three internationally recognized cyber standards and frameworks used by IOSCO members. It also identifies potential gaps in the application of these standards and seeks to promote sound cyber practices across
Emerging Technologies, Risk, and the Auditor’s Focus: a resource for auditors, audit committees, and management
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 16, 2019
May 16, 2019 Published: The Caq Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource highlights, a solid understanding of the benefits and risks of these technologies is necessary for auditors, audit committees, and
Guide to help smaller listed companies improve financial reporting
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 13, 2019
13 May 2019 Published: Financial Reporting Council (FRC) A new guide to help smaller listed and AIM quoted companies improve their financial reporting has been published by the FRC and ICAEW. The guide addresses issues raised by the FRC about the quality of financial reporting in this sector, and provides practical tips and questions for
Preparing for the New Credit Losses Standard: A Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 7, 2019
May 7, 2019 Published: The Caq Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to take effect in January 2020. The tool includes an overview of the new standard and offers
Improving Audit Quality Using an Individual Recognition and Accountability Framework
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 29, 2019
April 29, 2019 Published: IFAC By: CPA Australia, Chartered Accountants ANZ About this guide This guide has been developed by CPA Australia on behalf of the Australian Auditing and Accounting Public Policy Committee (APPC), which comprises representatives of BDO, Deloitte, EY, Grant Thornton, KPMG, PwC, Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia
External Auditor Assessment Tool: A Reference for US Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 2, 2019
April 2, 2019 Published: The Caq The External Auditor Assessment Tool is designed to assist audit committees in carrying out their responsibilities of appointing, overseeing, and determining compensation for the external auditor. The tool contains sample questions to help committees in four specific areas: – quality of services and sufficiency of resources provided by the engagement team;
Las FinTech llegaron para quedarse: inversión en el sector aumentó 55% en 2018 en Chile
- Innovación, Relevantes de AE-Chile
- Marzo 11, 2019
La Tercera – Pulso Según KPMG, el monto alcanzó los US$70 millones. A nivel global llegó a US$111.800 millones, doblando la cifra del año anterior. DESDE hace algunos años las denominadas firmas financieras tecnológicas (FinTech) comenzaron a irrumpir en forma silenciosa en Chile y en el último tiempo lo han hecho cada vez con más
Changes in financing liabilities – what does good disclosure look like?
- IFRS, Relevantes de AE-Chile, Seguridad de la Información
- Febrero 26, 2019
February 21, 2019 Published: IFRS The International Accounting Standards Board (Board) issued an amendment to IAS 7 Statement of Cash Flows that became effective in 2017. The amendment requires companies to provide disclosures about changes in liabilities arising from financing activities. Nick Anderson, a member of the Board and former buy-side investor, discusses the objectives of the new disclosure
Focus on Professional Skepticism
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 24, 2019
February 22, 2019 Published: IAASB -IFAC This communiqué is part of a series from the IAASB Professional Skepticism Working Group, providing updates on the IAASB’s efforts to appropriately reflect professional skepticism in its standards, together with other relevant news and information. Descargar- Professional skepticism lies at the heart of a quality audit-342 KB
Chile – OECD Anti-Bribery Convention
- Gobierno Corporativo, Lavado de Activos, Relevantes de AE-Chile
- Febrero 20, 2019
Con fecha 20 de diciembre de 2018, AEChile fue invitada por el Ministerio de Relaciones Exteriores a participar a la entrega de los resultados de la fase 4 de la Anti-Bribery Convention de la OECD sobre Chile, sobre el tema específico de DETECTION OF THE FOREIGN BRIBERY OFFENCE. En capitulo A.7. Detection through Accounting and
TRAS PROPUESTA PRESENTADA POR LA CMF EY y KPMG demandan mayor profundidad y urgencia en regulación a las FinTech
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Febrero 19, 2019
El Diario Financiero Las consultoras creen que el Ejecutivo no solo debe quedarse con el ámbito del crowdfunding, sino incluso abarcar a los criptoactivos. A una semana que la Comisión para el Mercado Financiero (CMF) diera a conocer los lineamientos de su propuesta para regular a las plataformas de crowdfunding y a otros actores de
¿Hay interés por repatriar capitales y hacer retiros del FUT histórico?
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Febrero 19, 2019
ABOGADOS PERCIBEN EXPECTACIÓN ANTE VENTANAS QUE ABRE REFORMA TRIBUTARIA El Diario Financiero Si bien aún no se vota la idea de legislar -lo que ocurriría en marzo-, se espera que la reforma tributaria esté aprobada como ley a mediados del presente año. Y de ser asi, entrarán a escena nuevamente dos ventanas: una de
Tech Trends 2019 – Beyond the digital frontier
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Enero 21, 2019
January 18, 2019 By: Deloitte Emerging technology trends can seem both elusive and ephemeral, but some become integral to business and IT strategies—and form the backbone of tomorrow’s technology innovation. The eight chapters of Tech Trends 2019 look to guide CIOs through today’s most promising trends, with an eye toward innovation and growth and a
IOSCO issues good practices to assist audit committees in supporting audit quality
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 17, 2019
January 17, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) published today the IOSCO Report on Good Practices for Audit Committees in Supporting Audit Quality, which seeks to assist audit committees in promoting and supporting audit quality. The quality of a company’s financial report, supported by an independent external audit,
Enabling the Accountant’s Role in Effective Enterprise Risk Management
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 10, 2019
January 7, 2019 Published: IFAC Enterprise risk management (ERM) needs to be part of the professional accountant mindset and makeup. This report explores the contribution of professional accountants to effective ERM in their roles as chief financial officers (CFO) and within finance functions. To add value, accountants must be seen as risk experts who are
Audit Quality Disclosure Framework
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 8, 2019
January 8, 2019 Published: The Caq The Audit Quality Disclosure Framework can aid audit firms of all sizes as they develop or consider developing their transparency or audit quality reports. Developed in consultation with a range of CAQ member firms, the Framework adheres to three key principles: – The Framework is voluntary and illustrative, as opposed to
Reforma tributaria en etapa clave: auditoras aterrizan los posibles cambios al proyecto
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Diciembre 27, 2018
El Diario Financiero Hace más de cuatro meses que el proyecto de modernización tributaria ingresó a trámite a la comisión de Hacienda de la Cámara de Diputados. Período en el que el debate ha sido intenso, a pesar de las intermitencias producto del trámite del Presupuesto 2019. La integración, la recaudación derivada de la boleta
Post-Implementation Review of AS 1220, Engagement Quality Review
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 20, 2018
December 19, 2018 Published: PCAOB The PCAOB staff have completed a post-implementation review of AS 1220, Engagement Quality Review. The review of AS 1220 is the PCAOB’s first post-implementation review. The review includes key findings, messages for auditors and audit committees, and enhancements to achieve more effective reviews. Further details regarding the review of AS 1220, including technical details
Emerging Technologies: An Oversight Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 12, 2018
December 12, 2018 Published: The Caq Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the CAQ’s
Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 10, 2018
December 10, 2018 Published: The Caq A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending on or after June 30, 2019. Continuing the public company auditing profession’s longstanding and constructive
FRC’s Annual Review of Corporate Governance and Reporting 2017/2018
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 26, 2018
October 2018 Published: Financial Reporting Council (FRC) The review noted that the landscape for corporate governance and reporting is changing and stakeholder expectations are evolving. The Lab projects tie into many topics covered in the report, including the focus on risk reporting, alternative performance measures and viability reporting. Descargar (pdf 924 kb.)
The Global Accountancy Profession’s Call to Action for G20 Countries
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 19, 2018
November 19, 2018 Published: IFACTen Recommendations Ahead of the 2018 G20 Summi Smart regulation, heightened transparency and inclusive growth are needed for global economic progress. These three priorities encapsulate the themes in the IFAC Call to Action ahead of the 2018 G20 Summit. G20 countries play a crucial role in fostering institutions and governance models
International Public Sector Financial Accountability Index: 2018 Status Report
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 12, 2018
November 5, 2018 Published: IFAC Analyzing data captured by IFAC and CIPFA’s International Public Sector Financial Accountability Index, this 2018 Status Report analyzes information from 150 jurisdictions across the globe to develop an understanding of public sector financial reporting. The results paint a positive picture for future accrual and adoption efforts globally. Within five years, it
2018 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 4, 2018
November 1, 2018 2018_audit_committee_transparency_barometer_0(1) Published: The Caq The amount of information available to investors and other stakeholders on audit committee oversight of the external auditor continues to increase, according to the 2018 edition of the Audit Committee Transparency Barometer, an annual report issued jointly by the CAQ and Audit Analytics. Notable findings in this year’s report
Coso Announces Guidance Addressing Environmental, Social and Governance – related Risks
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 25, 2018
October 23, 2018 Published: COSO the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) released today the final version of “Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)-related Risks”. This guidance, which aligns with COSO´s widely accepted Enterprise Risk Management
Implementation study: Business model reporting; Risk and viability reporting – Where are we now?
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 19, 2018
18 October 2018 Published: Financial Reporting Council (FRC) Investors are still looking for companies to make business model, risk and viability disclosures more useful, according to a new report from the Financial Reporting Council’s Financial Reporting Lab (the Lab). The report, Business model reporting; Risk and viability reporting – Where are we now? (PDF), considers how reporting
New Report Outlines Keys to Sound Governance
- Auditoria interna, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 23, 2018
Distinct Roles of Internal Audit & Finance Function Provide Crucial Support September 18, 2018 Published: The Institute of Internal Auditors (IIA) Effective governance is the outcome of a mosaic of organizational policies, processes, and cross-functional interactions, according to experts featured in a new report from The Institute of Internal Auditors (IIA) and IFAC (the International Federation of Accountants).
Presentación del Ministro de Hacienda sobre el proyecto de Modernización Tributaria
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Agosto 23, 2018
22 de agosto de 2018 Publicación: Ministerio de Hacienda Presentación realizada por el Ministro de Hacienda, Felipe Larraín, para los medios de comunicación, acerca de los principales elementos del proyecto de ley de Modernización Tributaria. Descargar PDF (652 kb) Presentación Ministro MT 22-08-18http://www.hacienda.cl/documentos/publicaciones.html
IESBA: Professional Skepticism – Meeting Public Expectations
- Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 17, 2018
August 15, 2018 Published: The Caq In this August 2018 comment letter, the CAQ provides input on a Consultation Paper, “Professional Skepticism – Meeting Public Expectations,” from the International Ethics Standards Board for Accountants (IESBA). Emphasizing the importance of professional skepticism and judgment to audit quality, the CAQ’s letter offers IESBA four high-level recommendations related
Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements
- Calidad de la Auditoría, Gobierno Corporativo, Noticias, Relevantes de AE-Chile
- Julio 25, 2018
July 24 , Center for Audit Quality This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the Public Company Accounting Oversight Board. The publication provides definitions, key concepts, implementation deadlines, frequently asked questions about CAMs, and
Scepticism: the practitioners’ take
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 9, 2018
July 9, 2018 Published: The Institute of Chartered Accountants in England and Wales (ICAEW) Professional scepticism is central to the work of auditors and yet audit regulators and others continue to express concerns that auditors are not sufficiently sceptical. This report explores what auditors and other stakeholders think about how it can be enhanced and
Monitoring Group Summary of Feedback
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 29, 2018
May 31, 2018 Published: Monitoring Group The Monitoring Group has today published its Summary of Feedback of responses received to its earlier consultation Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest. Responses to the Monitoring Group’s consultation on options for reform of auditrelated standard setting, show widespread support
IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 27, 2018
June 26, 2018 Published: The Caq In this letter to the International Organization of Securities Commissions (IOSCO), the CAQ expresses its support for IOSCO’s view that the quality of financial reports, supported by an independent external audit, is key to confident and informed investors and markets. “Audit committees play an essential role in protecting the
Report to the Nations – 2018 Global Study on Occupational Fraud and Abuse
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 22, 2018
Abril 2018 Published: ACFE – Association of Certified Fraud Examiners Fraud in general poses a tremendous threat to organizations of all types and sizes, in all parts of the world. This study contains an analysis of 2,690 cases of occupational fraud that were investigated between January 2016 and October 2017. The data presented herein is
Technology and Innovation Report 2018
Harnessing Frontier Technologies for Sustainable Development May 21, 2018 Published IFAC By: UNCTAD – United Nations Conference on Trade and Development We live at a time of technological change that is unprecedented in its pace, scope and depth of impact. Harnessing that progress is the surest path for the international community to deliver on
Helping Companies Meet the Challenges of Managing Cybersecurity Risk
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 18, 2018
May 15, 2018 Published: The CAQ This one-page fact sheet provides an overview of how and why the CPA profession can help companies meet the challenges of managing cybersecurity risk. Key points include the following: – CPAs operate under principles and standards of performance that have defined the accounting profession for over 125 years. –
Top Risks Faced by Chief Audit Executives
- Auditoria interna, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 8, 2018
May 07 2018 The Institute of Internal Auditors released a new report Monday during its international conference in Dubai about the main risks facing chief audit executives. The report, Top Risks Faced by Chief Audit Executives, discusses the top five risks faced by chief audit executives: talent management, data analytics, cyber, regulations, and responding to disruption.
Cybersecurity Risk Management Oversight: A Tool for Board Members
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 12, 2018
April 12, 2018 Published: The Caq Cybersecurity Risk Management Oversight: A Tool for Board Members provides key questions board members can use as they discuss cybersecurity risks and disclosures with management and CPA firms. The questions are grouped under four key areas: 1- Understanding how the financial statement auditor considers cybersecurity risk 2. Understanding the role
International Code of Ethics for Professional Accountants (including International Independence Standards)
- Etica, Ética, Relevantes de AE-Chile
- Abril 11, 2018
Apr 09, 2018 Published: IFAC – IESBA Early Implementation Preparations Encouraged The International Ethics Standards Board for Accountants® (IESBA®) today released a completely rewritten Code of Ethics for Professional Accountants that is easier to navigate, use and enforce. Beyond the new structure, the Code brings together key ethics advances over the past four years, and is clearer about
Preparing for the Leases Accounting Standard: A Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 4, 2018
April 4, 2018 Published: The Caq Preparing for the Leases Accounting Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new leases accounting standard that begins to take effect in January 2019. The tool includes an overview of the new standard and offers important questions
Ten Key Regulatory Challenges for 2018
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 21, 2018
Actions to Drive Effective Change in Financial Services December 2017 Published: KPMG Effects from the anticipated deregulatory policy agenda have not resulted in the dramatic lessening of regulatory challenges for financial services providers that had been predicted. In 2018, regulators clearly will continue to expect an overall strengthening of core risk management governance, controls, practices,
Non-GAAP Measures: A Roadmap for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 18, 2018
March 16 2018 Published: The Caq Presenting themes that emerged at a series of 2017 roundtables, Non-GAAP Measures: A Roadmap for Audit Committees provides a set of key considerations for audit committees, including leading practices to assess whether a company’s non-GAAP metrics present a balanced representation of the company’s performance. GAAP information serves as a foundation for
Senior Investor Vulnerability
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Marzo 12, 2018
Madrid 12 March 2018 Published: IOSCO The Board of the International Organization of Securities Commissions has published today a report that examines the growing vulnerability of ageing investors to financial fraud and other risks and identifies sound practices for enhancing their protection. The report Senior Investor Vulnerability reveals that seniors are at a higher risk
Report of the Emerging Economies Group posted
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 27, 2018
26 February, 2018 Published: IFRS Emerging Economies Group The Emerging Economies Group (EEG) was created in 2011 at the direction of the IFRS Foundation Trustees, with the aim of enhancing the participation of emerging economies in the development of IFRS Standards. This Report of the Emerging Economics Group provides a summary of the 14th EEG
Frequently Asked Questions (FAQ) on the auditor’s role in tackling financial crime
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 21, 2018
19 February 2018 Published: Accountancy Europe Society expects the auditor to play an important role in uncovering financial crime. This FAQ aims to further explain the auditor’s role by answering questions we have been receiving. This publication builds on the information paper Auditor’s role in fighting financial crime which provides a comprehensive overview of the auditor’s key responsibilities.
Long Term Value Creation Through Integrated Reporting
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 16, 2018
Questions and Answers for Professional Accountancy Organizations (PAOs) February 14, 2018 Published: IFAC Integrated reporting is critical to long term value creation. Since IFAC issued Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, professional accountancy organizations (PAOs) and other interested organizations have raised various issues and questions as they explore and encourage integrated reporting.
2018 National Exam Program Examination Priorities
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 8, 2018
February 7, 2018 Published: SEC The Securities and Exchange Commission’s Office of Compliance Inspections and Examinations (OCIE) today announced its 2018 examination priorities. OCIE publishes its exam priorities annually to improve compliance, prevent fraud, monitor risk, and inform policy. Of particular interest this year will be matters involving critical market infrastructure, duties to retail investors, and developments
Enterprise Risk Managment
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 31, 2018
January 23, 2018 Published: the World Business Council for Sustainable Development (WBCSD) Applying enterprise risk management to environmental, social and governance-related risks. This document was developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD). This document summarizes the forthcoming draft application guidance: Enterprise risk management
Tax & Legal: Tax News
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Enero 22, 2018
Enero 2018 Fuente: KPMG Contenido: – Renta 2018 – Listado de Paraísos Tributarios – Establecimiento Permanente – Subsidio Fijo a la Construcción Descargar pdf ( 265 kb)