IASB proposes amendment to its leases Standard to improve accounting for sale and leaseback transactions
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Presentación “Entregando Información Ambiental y Social al Mercado” – Mauricio Larraín
- Reguladores, Relevantes de AE-Chile, SVS
- Enero 21, 2020
20 de enero de 2020 Publicado por la CMF Seminario organizado por la CMF, la Sofofa y el Centro de Gobierno Corporativo UC.
Nuevo Código de Ética de IFAC, en Español
- Etica, Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 3, 2020
Con fecha Junio de 2019, entró en vigencia el nuevo Código de ética, en su versión en inglés, emitido por el IESBA organismo sustentado por la Federación Internacional de Contadores (IFAC). El nuevo Código de Ética reúne todos los avances sustanciales en ética e independencia de los últimos 4 años en un solo documento que
Despedida José Monsalve
- Actividades AEChile, Relevantes de AE-Chile
- Enero 3, 2020
FRC updates aid to Audit Committees in evaluating audit quality
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 19, 2019
December 19, 2019 Published: Financial Reporting Council (FRC) The Financial Reporting Council (FRC) has issued an update of its Practice Aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process. The update takes account of developments since the first edition was issued in 2015, including revisions of the
PCAOB Posts Conversations with Audit Committee Chairs: What We Heard & FAQs
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 18, 2019
December 18, 2019 Published: PCAOBThe PCAOB is committed to our strategic goal of enhancing transparency and accessibility through proactive stakeholder engagement. Over the past year, we have engaged more directly and more often with public company audit committees and had conversations with the audit committee chairs of almost all of the U.S. issuers whose audits we inspected.
PCAOB Posts Critical Audit Matters Spotlight
- PCAOB, Reguladores, Relevantes de AE-Chile
- Diciembre 11, 2019
December 10, 2019 Published: PCAOB The new requirement for auditors to report critical audit matters (CAMs) is the most significant change to the auditor’s report in more than 70 years. To support the implementation of the new requirement, the Public Company Accounting Oversight Board (PCAOB) has conducted extensive outreach to audit firms and other stakeholders
The Role of Auditors in Company-Prepared Information: Present and Future
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 5, 2019
December 3, 2019 Published: TheCaq The pace of change in business is accelerating, and the volume of information available to investors and other stakeholders in the US financial reporting ecosystem continues to grow. Investors and others are using both audited financial statements and—increasingly—unaudited company-prepared information to make decisions. The Role of Auditors in Company-Prepared Information:
Strategic Plan 2019-2023
- PCAOB, Reguladores, Relevantes de AE-Chile
- Noviembre 20, 2019
November 19, 2019 Published: PCAOB The PCAOB voted unanimously to adopt its 2019-2023 Strategic Plan. The plan reaffirms the five values and five core goals that the Board will advance to effectively fulfill its mission. Key Factors Affecting the Strategic Outlook The key factors guiding the efforts include the following: First, the quality of audit services has
Presentación “Basilea III. CMF publica en consulta la Metodología para el cómputo del Capital Regulatorio”
- Reguladores, Relevantes de AE-Chile, SVS
- Noviembre 20, 2019
19 de noviembre de 2019 Descargar documento AQUÍ
RAB Request for Proposals – Topics of Interest in 2020
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 15, 2019
November 14, 2019 Published: The Caq Deadline: Monday, March 16, 2020; 12:00 Midnight PDT The CAQ’s Research Advisory Board (RAB) is interested in research questions that can substantively inform audit practice or address policy and regulatory issues that impact audit quality and the profession. Below are brief descriptions of suggested topics that are listed in the
2019 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 6, 2019
November 6, 2019 Published: TheCaq Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly by the CAQ and Audit Analytics, the Barometer tracks S&P Composite 1500
International Standards: 2019 Global Status Report
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 14, 2019
Adoption is one journey, implementation another October 14, 2019 Published: IFAC There are no international laws requiring nations adopt and implement international standards that are fundamental to trust in markets, investments and economic growth. They are adopted because of their quality, legitimacy and impact have been demonstrated and focus on the public interest. They are
Cybersecurity, Resiliency, and the Role of Financial Regulators
- PCAOB, Reguladores, Relevantes de AE-Chile
- Octubre 9, 2019
DATE: Oct. 3, 2019 SPEAKER: Kathleen M. Hamm, Board Member EVENT: Program on International Financial Systems Technology and Capital Market Regulation Conference LOCATION: Tokyo, Japan I. Introduction Good morning. Thank you to Harvard Law School’s Program on International Financial Systems for inviting me to speak at this symposium on “Technology and Capital
2019 Main Street Investor Survey
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 24, 2019
September 18, 2019 Published: The Caq The CAQ’s Main Street Investor Survey annually measures retail investor confidence in US capital markets, global capital markets, public companies, and audited financial information. In 2019, key findings from the survey include the following: · 74% of US investors express confidence in US capital markets. · 76% of US investors have confidence
Asamblea Anual 2019
- Actividades AEChile, Relevantes de AE-Chile
- Septiembre 13, 2019
Con fecha 5 de septiembre de 2019 se celebró Asamblea Anual de AEChile. Las materias tratadas, según lo dispuesto en los Estatutos de la Asociación, fueron las siguientes: A- Cuenta Anual del Presidente de la Asociación, resaltando los asuntos que deben ser abordados por el nuevo directorio; B- El directorio aprobó los Estados Financieros al
Presentación “Chile Day 2019” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Septiembre 13, 2019
10 de septiembre de 2019 Publicado por CMF Descargar presentación aquí
Presentación “Información comercial, nuevas tecnologías y supervisión”
- Reguladores, Relevantes de AE-Chile, SVS
- Agosto 29, 2019
21 de agosto de 2019 Publicado por: CMF Congreso Nacional de Crédito y Cobranza Christian Larraín, Vicepresidente Consejo de la Comisión para el Mercado Financiero Descargar PDF aquí
PCAOB Staff Provides Guidance for New Requirements on Auditing Estimates & Auditor’s Use of the Work of Specialists
- PCAOB, Reguladores, Relevantes de AE-Chile
- Agosto 23, 2019
August 22, 2019 Published: PCAOB The Public Company Accounting Oversight Board today released four staff guidance documents to raise awareness and assist auditors in advance of the effective date of new estimates and specialists audit requirements. The requirements are effective for audits of financial statements for fiscal years ending on or after December 15, 2020.
Investor Relations: Get up to speed now on Critical Audit Matters
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 23, 2019
July 9, 2019 Published: The Caq Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for answers. To help inform IR professionals as they prepare for those conversations, the CAQ
PCAOB Posts CAM Resources for Investors and Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 12, 2019
July 11, 2019 Published: PCAOB Today the PCAOB released two new resources on critical audit matters (CAMs), one specifically for investors and the other for audit committees. These resources advance the Board’s strategic priority of cultivating effective communications with stakeholders, as well as providing timely, relevant, and useful information to them. The Board is committed
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
PCAOB Posts Staff Guidance on Communications with Audit Committees Concerning Independence
- PCAOB, Reguladores, Relevantes de AE-Chile
- Junio 3, 2019
May 31, 2019 Published: PCAOB The PCAOB posted to its website today staff guidance on PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. The guidance provides background on Rule 3526 and technical guidance for auditors on the independence-related communications required by the rule. The overview document below summarizes the staff guidance for audit committees, investors,
PCAOB Posts Staff Guidance: A Deeper Dive on the Communication of CAMs
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 24, 2019
May 22, 2019 Published: PCAOB May 22, 2019 Published: PCAOB The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements. This document was informed by discussions with auditors regarding their experiences conducting dry runs of CAMs with
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
Guide to Internal Control over Financial Reporting
- Relevantes de AE-Chile
- Mayo 10, 2019
May 9, 2019 Published: The Caq Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the hierarchy of ICFR deficiencies. The guide also educates on the
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
PCAOB Posts Staff Preview of 2018 Inspection Observations
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 7, 2019
May 6, 2019 Published: PCAOB The PCAOB posted to its website the Staff Preview of 2018 Inspections Observations. This staff preview includes, for the first time, good practices regarding efforts to improve audit quality. It also addresses areas of common deficiencies, observations on technology, and implementation of new accounting and auditing standards and rules. The preview
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
Presentación de la Cuenta Pública 2018
- Reguladores, Relevantes de AE-Chile, SBIF
- Abril 26, 2019
Abril 23, 2019 Publicado por la SBIF Cuenta Pública de la Gestión 2018 de la SBIF, presentada por el Superintendente Mario Farren R. Descargar pdf (27 mb)
Presentación “Convergencia a estándares internacionales: Oportunidades y desafíos en la implementación de IFRS 17 y 9 en Chile” – Daniel García
- Reguladores, Relevantes de AE-Chile, SVS
- Abril 8, 2019
3 de abril de 2019 Publicado: CMF Del seminario: XX Conferencia sobre Regulación y Supervisión de Seguros en América Latina IAIS-ASSAL, Santa Cruz, Bolivia (02/04/2019) Descargar pdf – 807 kb.
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;
Presentación “Regulación para Fintech: Una visión desde el regulador del mercado de valores” – Kevin Cowan
- Relevantes de AE-Chile
- Abril 1, 2019
26 de marzo de 2019
Presentación “La CMF” – Joaquín Cortez (27 de marzo de 2019) Del seminario: CFA Society Chile
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 29, 2019
Descargar Presentación
Supervisor Bancario y Procedimientos Sancionatorios
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 29, 2019
Presentación “Supervisor Bancario y Procedimientos Sancionatorios” – José Antonio Gaspar 27 de marzo de 2019 Descargar Aquí
Presentación “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Rosario Celedón
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 18, 2019
14 de marzo de 2019 Publicado: CMF Del seminario: Seminario “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Centro de Derecho Regulatorio y Empresa, Universidad del Desarrollo. (872 kb) Descargar Presentación http://www.cmfchile.cl/portal/prensa/604/w3-article-26022.html
PCAOB Posts 2019 Staff Inspections Outlook for Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Marzo 15, 2019
March 14, 2019 Published: PCAOB The PCAOB posted to its website the 2019 Staff Inspection Outlook for Audit Committees. The Board’s new strategic plan anticipated enhanced external engagement and more proactive communication with stakeholders, including audit committees, to inform them about the PCAOB’s core activities—including inspections—and to maintain an ongoing dialogue with them. 2019-Staff-Inspections-Outlook-Audit-CommitteesInspections-Outlook-for-2019 Descargar
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,
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