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¿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,
Presentación “Diseño Institucional y Proceso Sancionatorio” – Andrés Montés
- Reguladores, Relevantes de AE-Chile, SVS
- Enero 16, 2019
10 de enero de 2019 Publicado por CMF Del seminario: Seminario Internacional Fondecyt sobre Abusos de Mercado de Valores – Facultad de Derecho de la Universidad Diego Portales, (8-10 de enero de 2019) Descargar pdf 1.3 MB
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
New Standard on leases now effective
- IFRS, Relevantes de AE-Chile
- Enero 9, 2019
January 8, 2019 Published: IFRS IFRS 16 Leases was issued in January 2016 and is effective for annual reporting periods starting on or after 1 January 2019. It replaces IAS 17 Leases and related Interpretations. IFRS 16 changes the accounting substantially for lessees. The new Standard eliminates a lessee’s classification of leases as either operating leases or finance leases.
Los cambios tecnológicos que traerá la nueva Ley de Datos al mercado financiero
- Relevantes de AE-Chile
- Enero 9, 2019
INICIATIVA SE DISCUTE EN LA CÁMARA ALTA El Diario Financiero Las big four-Deloitte, PwC, EY y KPMG entregan su análisis de la iniciativa que pondrá al país a la par de mercados desarrollados. Si bien aún se encuentra en discusión el proyecto que regula la protección y el tratamiento de los datos personales y crea
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
Encuentro CMF – Auditores Externos
- Actividades AEChile, Relevantes de AE-Chile
- Diciembre 10, 2018
Descargar: Discurso Jose Monsalve_Encuentro CMF – Auditores Externos Descargar: Discurso Encuentro Auditores Externos 2018 – Joaquín Cortez
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.)
Presentación “Regulación para FinTech: Una visión desde el regulador del mercado de valores” – Kevin Cowan
- Reguladores, Relevantes de AE-Chile, SVS
- Noviembre 23, 2018
22 de noviembre de 2018 Publicado: CMF Descargar PDF 1.9 MB. Del seminario: Regulación FinTech: Innovando con Reglas Claras (ESE Business School de la Universidad de los Andes.)
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 “Chilean securities and insurance landscape and regulatory roadmap” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Septiembre 10, 2018
7 de septiembre de 2018 Publicado: CMF Del seminario: Chileday (07/09/2018) Descargar PDF (2.7 mb) Chilean securities and insurance landscape and regulatory roadmap- JCortez
Presentación “Desafíos en ciberseguridad para el sistema financiero” – Rosario Celedón
- Reguladores, Relevantes de AE-Chile, SVS
- Agosto 24, 2018
23 de agosto de 2018 Publicado: CMF Descargar PDF (1.3 mb)
PCAOB Posts Updated Staff Guidance on Changes to the Auditor’s Report
- PCAOB, Reguladores, Relevantes de AE-Chile
- Agosto 23, 2018
August 23, 2018 Published: PCAOB The Public Company Accounting Oversight Board today published updated “Staff Guidance on Changes to the Auditor’s Report (updated August 23, 2018)”. A summary of the updates can be found on Page 1. Descargar pdf (451 KB)
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
Discussion Paper Financial Instruments with Characteristics of Equity
- IFRS, Relevantes de AE-Chile
- Agosto 13, 2018
August 13, 2018 Published: IFRS The International Accounting Standards Board (Board) published the Discussion Paper Financial Instruments with Characteristics of Equity in June 2018. The Discussion Paper sets out the Board’s preferred approach to classification of a financial instrument, from the perspective of the issuer, as a financial liability or an equity instrument. The Discussion Paper also explores
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
Mindset, Behaviors, Knowledge & Skills: Building a Roadmap for the Auditor of the Future
- Promoción de la Profesión, Relevantes de AE-Chile, Talento
- Julio 12, 2018
July 12, 2018 Published: The Caq The CAQ, in collaboration with the leading public company accounting firms and the American Institute of CPAs, developed this roadmap to help students understand what they will need to become successful auditors. Designed for both students and educators, this roadmap is a hands-on guide that outlines the mindsets, behaviors,
Presentación CMF “PdL Consejo Fiscal Autónomo, la estabilidad financiera y rol de la CMF” – Expositores: Kevin Cowan y Christian Larraín
- Reguladores, Relevantes de AE-Chile, SVS
- Julio 12, 2018
11 de julio de 2018 PdL Consejo Fiscal Autónomo, la estabilidad financiera y el rol de la CMF 11-07-18 Del seminario: Comisión de Hacienda de la Cámara de Diputados (11/07/2018) Descargar PDF (1 mb)
Supporting IFRS 17 implementation: Insurance contracts issued by mutual entities
- IFRS, Relevantes de AE-Chile
- Julio 11, 2018
July 10, 2018 Published: IFRS As part of our activities to support the implementation of IFRS 17 Insurance Contracts, we have today published educational materials for insurance contracts issued by mutual entities. This 12 page document covers: – what a mutual entity is; – accounting for contracts issued by a mutual entity; and – whether a
FECU SOCIAL
- Auditoría, Noticias, Organizaciones Solidarias, Relevantes de AE-Chile
- Julio 10, 2018
9 de julio 2018 Aproximadamente 200 entidades sin fines de lucro orientadas a la superación de la pobreza y exclusión social, que operan en nuestro país, participan a na Comunidad de Organizaciones Solidarias (COS) http://comunidad-org.cl, organización que desarrollo un formato estandarizado de Memoria Anual y Estados Financieros denominada “FECU SOCIAL”. Asimismo, desarrolló un Manual de
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
Identifying the Role of the Finance Function in Enterprise Performance Management
- Promoción de la Profesión, Relevantes de AE-Chile, Talento
- Junio 26, 2018
Jun 04, 2018 Published: IFAC For finance professionals to be viewed as business partners, they must contribute effectively to enterprise performance management (EPM) beyond traditional financial reporting and financial systems. This resource identifies why and how the finance function must evolve to support EPM, including: – Why EPM is critical to the future of the
Presentación “Ciberseguridad en el Sistema Financiero” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Junio 20, 2018
19 de junio de 2018 Del seminario: Comisión de Hacienda del Senado (19/06/2018) Descargar PDF (616 kb)
IMA Management Accounting Competency Framework
- Promoción de la Profesión, Relevantes de AE-Chile, Talento
- Junio 19, 2018
June 18, 2018 Published: Institute of Management Accountants (IMA) Management accounting, like many other fields, is being impacted by a large number of disruptive new technologies, including artificial intelligence (AI), blockchain, cognitive computing, and machine learning. To keep pace with the changing business environment and advancements in technology, IMA has analyzed the emerging competencies needed
Presentación “CMF la nueva institucionalidad del mercado de valores y seguros” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Mayo 23, 2018
23 de mayo de 2018 Publicado: CMF Del seminario: VIII Jornada de Gobierno Corporativo UC (23/05/2018) Descargar PDF (1.4 mb)
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
Presentación “Integración de Mercados de Capitales” – Kevin Cowan
- Reguladores, Relevantes de AE-Chile, SVS
- Mayo 22, 2018
22 de mayo de 2018 Publicado: CMF Del seminario: Presentación BID: Integración de Mercados de Capitales (21/05/2018) Descargar pdf ( 1.2 mb)
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. –
Presentación “Criptomonedas: Oportunidades y desafíos desde tres perspectivas” – Kevin Cowan
- Reguladores, Relevantes de AE-Chile, SVS
- Mayo 14, 2018
14 de mayo de 2018 Publicado: CMF Del seminario: Comisión de Hacienda de la Cámara de Diputados (14/05/2018) Descargar pdf (2 MB)
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,
SBIF publica el documento “Modelo Chileno de Supervisión Basada en Riesgos” que es aplicado al sistema bancario
- Reguladores, Relevantes de AE-Chile, SBIF
- Marzo 20, 2018
9 de marzo 2018 Publicado por SBIF Con esta publicación, la institución busca dar a conocer el modelo de supervisión aplicado a las entidades bancarias y contribuir a la generación de mayores niveles de consenso y convergencia internacional en materia de supervisión bancaria efectiva. En el marco de su objetivo de aumentar la transparencia y accountability,
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