GASB issues lease accounting implementation guide
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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,
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
Cuenta Pública CMF 2014-2017
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 7, 2018
Descargar clikeando la imagen o Link a CMFChile http://www.cmfchile.cl/portal/publicaciones/610/articles-24637_doc_pdf.pdf
Cuenta Pública SBIF 2017
- Reguladores, Relevantes de AE-Chile, SBIF
- Marzo 7, 2018
Descargar desde la imagen o directamente desde el link. http://www.sbif.cl/sbifweb3/internet/archivos/publicacion_12013.pdf
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
What Firms Should Know About Gen Z and Millennials
- Áreas de la Profesión, Promoción de la Profesión, Relevantes de AE-Chile, Talento
- Enero 30, 2018
January 22, 2018 Published: Accounting web By: Deanna Arteaga With the accounting profession still facing a shortage of new talent and scores of baby boomer CPAs set to retire, it is more critical than ever for accounting firm leaders to do all they can to fill the talent pipeline Over the last decade that meant
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)
The Independent Audit Is Highly Valued
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 11, 2018
January 10, 2018 Fuente: The CAQ By wide margins, investors, audit committees, and other key users of financial statements see independent auditors playing a critical and valuable role in capital markets. Descargar PDF (217 kb)
Tech Trends 2018
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 10, 2018
The symphonic enterprise Este año el informe destaca ocho tendencias claves que podrían afectar las estrategias y los resultados comerciales de las empresas. Fuente: Deloitte El tema de este año, “The Symphonic Enterprise”, es una idea que describe la estrategia, la tecnología y las operaciones trabajando juntas, en armonía, a través de dominios y
CMF: Normativa Interna de Funcionamiento
- Reguladores, Relevantes de AE-Chile, SVS
- Enero 9, 2018
29 de diciembre de 2017 Fuente: SVS La Superintendencia de Valores y Seguros (SVS) informa que, en el marco de la puesta en marcha de la Ley N° 21.000, que crea la Comisión para el Mercado Financiero (CMF), el Consejo del nuevo organismo aprobó su Normativa Interna de Funcionamiento. Esta normativa regula los aspectos básicos
STAFF GUIDANCE CHANGES TO THE AUDITOR’S REPORT EFFECTIVE FOR AUDITS OF FISCAL YEARS ENDING ON OR AFTER DECEMBER 15, 2017 UPDATED AS OF DECEMBER 28, 2017
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 29, 2017
PCAOB Nota del Editor de AECHILE Este documento emitido el 28 diciembre 2017 es el mismo documento del 4 de diciembre 2017 con aclaración de auditor tenure página 4. Descargar pdf 288 (kb)
CAQ alert (Diciembre 2017)
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 19, 2017
Descargar pdf (345 kb)
IFAC International Standards 2017 Global Status Report
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 14, 2017
Nota del Editor de AECHILE Los interesados deben descargar el documento desde el sitio web de IFAC link de descarga: http://www.ifac.org/publicatio ns-resources/international-sta ndards-2017-global-status-repo rt
The Audit Report – Considerations for Audit Committes
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 11, 2017
Nota del Editor de AECHILE En relación al nuevo informe del auditor se acompaña documento emitido por Center for Audit Quality ( CAQ ) con un resumen de los cambios en cada etapa. Descargar pdf ( 645 kb)
PCAOB- Guía para el nuevo informe del Auditor
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 5, 2017
Nota del Editor de AECHILE Se acompaña documento emitido el 4 de diciembre del 2017 con los cambios al informe.Contiene ilustraciones gráficas y comentarios La guía describe los cambios al informe del auditor requeridos , como la forma del informe del auditor, la divulgación de la duración del tiempo que lleva el auditor en la
La Voz del Mercado, Principales Resultados – EY
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 1, 2017
Descargar pdf ( 1.5 mb)
Catálogo de Esquemas Tributarios
- Reguladores, Relevantes de AE-Chile, SII
- Noviembre 24, 2017
Nota del Editor de AECHILE El Servicio de Impuestos Internos (SII) actualizó en su página web el catálogo con ejemplos de esquemas tributarios en los que podría aplicarse la Norma General Antielusión. Se trata de una guía de consulta con ejemplos para evaluar si constituyen planificaciones agresivas o elusión. Con todo, el lector debe analizar
Encouraging the Reporting Of Misconduct
- Fraude, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 17, 2017
Nota del Editor de AECHILE Respecto al documento que se acompaña comentamos lo siguiente: En noviembre de 2017, en un esfuerzo por comprender mejor los factores que impiden la denuncia de mala conducta, la Colaboración Antifraude formada por: el Centro de Calidad de Auditoría (CAQ), Financial Executives International (FEI), el Instituto de Auditores Internos (IIA)
Los cambios que traerá la Comisión para el Mercado Financiero (CMF) – 15 Nov. 2017
- Reguladores, Relevantes de AE-Chile, SVS
- Noviembre 16, 2017
Descargar pdf ( 741 kb)
AICPA Exposure draft Proposed Statements on Auditing Standards
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 9, 2017
Nota del Editor de AECHILE El documento que se acompaña emitido por Auditing Standards Board de AICPA es un borrador con consultas hasta noviembre 2017 se relaciona con el Nuevo Informe del Auditor.Plantea modificar las SAS que se enumeran con un enfoque de convergencia con las ISAs que como se sabe son conjuntos distintos. Se
Entrevista CAQ al Sr Frank Casal de KPMG
- Multimedia, Relevantes de AE-Chile
- Noviembre 7, 2017
Video de entrevista reciente CAQ al Sr Frank Casal Vicepresidente de Auditoría de KPMG.Es interesante, se refiere al nuevo informe del Auditor, a la tecnología y otras materias.
Audit Committe – Transparency barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 2, 2017
Nota del Editor de AECHILE Como introducción al documento en inglés que se acompaña he tomado la misma de CAQ y llevada al español con traductor automático para nuestros lectores de habla hispana Washington, DC – La cantidad de información disponible para los inversionistas y otras partes interesadas sobre la supervisión del comité de auditoría del
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