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Relevantes de AE-Chile

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  • COVID-19 Going Concern: Management and Auditor Responsibilities

    COVID-19 Going Concern: Management and Auditor Responsibilities

    • Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
    • Abril 21, 2020

    April 16, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from,

  • CAQ COVID-19 Resource Key Auditor and Audit Committee Considerations

    CAQ COVID-19 Resource Key Auditor and Audit Committee Considerations

    • Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
    • Abril 14, 2020

    April 8, 2020 Published: The CAQ The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, and audit committees. As Securities and Exchange Commission (SEC) Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of the US’s response to, and recovery

  • Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19”

    Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19”

    • Reguladores, Relevantes de AE-Chile, SVS
    • Abril 13, 2020

    Presentación “La Comisión para el Mercado Financiero ante Contingencia del Covid-19”  7 de abril de 2020 Publicado por la CMF http://aechile.cl/wp-content/uploads/2020/04/CMF-ante-Contingencia-del-Covid-19-1.pdf

  • Presentación “Basilea III. CMF publica en consulta norma con requisitos y condiciones mínimas que deberán cumplir los instrumentos híbridos emitidos por empresas bancarias para la constitución de patrimonio efectivo”

    Presentación “Basilea III. CMF publica en consulta norma con requisitos y condiciones mínimas que deberán cumplir los instrumentos híbridos emitidos por empresas bancarias para la constitución de patrimonio efectivo”

    • Reguladores, Relevantes de AE-Chile, SVS
    • Abril 6, 2020

    3 de abril de 2020 Publicado por CMF Descargar aquí

  • Presentación “Basilea III. CMF publica en consulta la normativa que determina la relación entre el capital básico y los activos totales”

    Presentación “Basilea III. CMF publica en consulta la normativa que determina la relación entre el capital básico y los activos totales”

    • Reguladores, Relevantes de AE-Chile, SVS
    • Abril 6, 2020

    3 de abril de 2020 Publicado por CMF Descargar: aquí

  • PCAOB Staff Provides Reminders for Audits Nearing Completion in Light of COVID-19

    PCAOB Staff Provides Reminders for Audits Nearing Completion in Light of COVID-19

    • PCAOB, Reguladores, Relevantes de AE-Chile
    • Abril 3, 2020

    April 2, 2020 Published: PCAOB The Public Company Accounting Oversight Board (PCAOB) today released a staff Spotlight document, COVID-19: Reminders for Audits Nearing Completion, to provide important reminders to auditors of issuers and broker-dealers for audits nearing completion. “The COVID-19 crisis is having a significant impact on investors, issuers, and auditors alike,” said Chairman William D. Duhnke

  • Addressing pandemic-related audit challenges

    Addressing pandemic-related audit challenges

    • AECHILE, Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
    • Abril 3, 2020

    April 1, 2020 Published: Journal of Accountancy The coronavirus pandemic has brought about challenges for auditors the likes of which many of them have never seen. Practitioners are working at home in unprecedented numbers as offices close and government leaders issue shelter-at-home orders. Desperate clients are trying to keep their businesses solvent, pay their employees,

  • Assessing Corporate Culture: a proactive approach to deter misconduct

    Assessing Corporate Culture: a proactive approach to deter misconduct

    • Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
    • Marzo 10, 2020

    March 10, 2020 Published: The Caq When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises?  Many companies have begun to understand that tracking culture should be considered a fundamental component

  • IESBA Technology Working Group´s Phase 1 Report

    IESBA Technology Working Group´s Phase 1 Report

    • AECHILE, Ética, Gobierno Corporativo, Relevantes de AE-Chile
    • Marzo 8, 2020

    February 27, 2020 Published: IESBA The International Ethics Standards Board for Accountants (IESBA) Technology Group Phase One Report explores the ethical implications of technology on the accounting, assurance, and finance functions. The Report is the culmination of work the global ethics standards setting board initiated in recognition of the pace and magnitude of change caused by

  • Presentación “Entregando Información Ambiental y Social al Mercado” – Mauricio Larraín

    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

    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

    Despedida José Monsalve

    • Actividades AEChile, Relevantes de AE-Chile
    • Enero 3, 2020
    Con fecha 20 de diciembre, se efectuó el almuerzo de despedida de José Monsalve en reconocimiento a su exitosa gestión al frente de la Asociación que culminó el pasado 5 de septiembre de 2019. Este evento fue organizado por el Directorio de la Asociación y fueron invitados los Country Managing Partners de todas las Firmas
  • FRC updates aid to Audit Committees in evaluating audit quality

    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 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 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

    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

    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”

    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

    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

    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

    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

    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

    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

    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

    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”

    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 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

    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 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

    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

    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 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 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

    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

    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

    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

    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 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

    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

    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

    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

    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

    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

    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

    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

    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 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

    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?

    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

    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  

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    • Breves de Interés
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