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  • IFAC and ACCA To Host Third Annual Climate Week NYC Event, “Plugging the Net-Zero Information Gap,” on September 20

    August 31, 2021 Published: IFAC Many stakeholders, including IFAC and ACCA, have advocated for relevant, reliable, and comparable sustainability-related information, including enhanced climate risk assessment and disclosure.  Professional accountants have an essential role to play as companies strive to meet rapidly increasing demands from investors, policy-makers, and other stakeholders for enhanced information addressing the global climate crisis.  To better

  • SEMINARIO: CREANDO VALOR SOSTENIBLE: HACIA UNA DIVULGACIÓN ASG DE CALIDAD

    El 19 de agosto de 2021 se desarrollo el Seminario denominado “Creando Valor Sostenible: Hacia una Divulgación ASG de Calidad”, con el objeto de presentar el Estudio,generado como parte de las iniciativas de la Mesa Público-Privada de Finanzas Verdes del Ministerio de Hacienda, que analiza las brechas y necesidades del sector privado para mejorar la calidad, transparencia y coherencia de

  • International Forum of Independent Audit Regulators (IFIAR) Publishes its Report on “Internationally Relevant Developments in Audit Markets”

    July 20, 2021 Published: IFIAR In 2019, IFIAR established the Internationally Relevant Developments in Audit Markets Task Force to monitor developments in IFIAR Member jurisdictions, focusing on developments relevant to the audits of public interest entities. To do so, the task force conducted an extensive survey amongst IFIAR Members in the beginning of 2020. The

  • IFRS Sustainability Standards proposal supported by AICPA & CIMA

    July 23, 2021 Published: The Accountant The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, expressed support for the IFRS Foundation’s proposed amendments to the IFRS Constitution which would create an International Sustainability Standards Board (ISSB) responsible for setting IFRS sustainability standards. Association CEO of public accounting Susan Coffey said: “The

  • GASB issues proposal to enhance concepts for Notes Financial Statements

    July 20, 2021 Published: GASB The Governmental Accounting Standards Board (GASB) today issued a proposed Concepts Statement to guide the Board when establishing note disclosure requirements for state and local governments. The document is part of the GASB’s response to the results of its research reexamining existing note disclosure requirements. The proposed concepts primarily are

  • Audit reimagined with Blockchain technology

    June 7, 2021 Published: The Accountant By Verdict Staff Alexis Nicolaou, Managing Director, Grant Thornton Blockchain, Cyprus discusses the merits of Blockchain technology for the accounting profession and you can listen to him speak about its impact on audit’s future at DAF 2021 (The Digital Accountancy Forum) on 17 June, 2021. I often get asked whether

  • Diversity, Equity, and Inclusion (DEI) Can Be an Invaluable DIY Project

    April 20, 2021 Published: The Institute of Internal Auditors (IIA) For directors seeking to promote DEI in their organizations, it’s a good idea to start at the top. The April issue of Tone at the Top, “Diversity: An Accepted Business Value,” provides strong evidence that promoting diversity is a worthwhile effort because a diversified organization offers

  • IOSCO Reviews Implementation of Liquidity Risk Management Recommendations and Market Participants´ Responses to COVID-19 Induced Market Stresses

    March 5, 2021 Published: IOSCO IOSCO today launched its Thematic Review of the Recommendations for Liquidity Risk Management for Collective Investment Schemes issued by IOSCO in 2018. The Recommendations are meant to ensure that liquidity risk is managed to safeguard and protect the interests of investors, including in stressed market conditions. They are also designed

  • Best of CES 2021

    Best of CES 2021 January 14, 2021 https://www.youtube.com/watch?v=fl1PkXyOTF4&ab_channel=Engadget Vista previa del vídeo Best of CES 2021 de YouTube

  • What is the due process and why does it matter?

    August 21, 2020 Published: IFRS The IFRS Foundation was established to develop a set of high-quality, understandable, enforceable and globally accepted accounting standards—IFRS Standards—and to promote and facilitate their adoption. These Standards bring transparency, efficiency and accountability to the world’s financial markets. How do we ensure that the Standards are of the highest possible quality?

  • COSO provides new guidance on risk appetite

    May 26, 2020 Published: Journal of Accountancy Risk appetite plays an important role in organizational success and should be considered carefully by leaders as they make strategic decisions. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has published new guidance on risk appetite focusing on how organizations can promote risk appetite as a key factor

  • Se nos viene el invierno

    Se nos viene el invierno

    CARLOS MARTÍNEZ SOCIO DE LITIGIOS TRIBUTARIOS Y DEFENSA DEL CONTRIBUYENTE DE EY- El Diario Financiero El Gobierno acaba de anunciar un plan de medidas de reasignación de recursos para combatir la pandemia que nos golpea y para aminorar la crisis económica que afecta a miles de personas y empresas, cuyos ingresos se están viendo fuertemente

  • IESBA proposes changes to code of ethics for accountants

    The International Ethics Standards Board for Accountants proposed some changes Wednesday to the International Code of Ethics for Professional Accountants to improve the mindset expected of accountants. The exposure draft, Proposed Revisions to Promote the Role and Mindset Expected of Professional Accountants, comes in response to calls from different stakeholders asking the Ethics Board to explore

  • Draft Code on Internal Audit aims to reduce risk of major UK Corporate collapses

    July 15, 2019 Published: International Accounting Bulletin A draft code to strengthen corporate governance and help reduce the risk of major corporate collapses in the UK by boosting the status, standards, scope and skills of internal audit has been launched by the Chartered Institute of Internal Auditors. The institute is now seeking feedback and is

  • ASB addresses ERISA plan auditor reporting, other information in annual reports

    July 10, 2019 Published: Journal of Accountancy By Ken Tysiac In separate standards issued Wednesday, the AICPA Auditing Standards Board (ASB): – Changed requirements for auditor reporting and performance on ERISA (Employee Retirement Income Security Act) plan financial statements. – Amended rules for the purpose of improving transparency regarding auditors’ responsibilities related to other information

  • Future Trends of Digital Transformation

    May 22-23, 2019 Published: OECD Government leaders and ministers are now meeting at the 2019 Ministerial Council Meeting, chaired by the Slovak Republic, to discuss policy challenges, how to harness the full potential of digitalisation and address its disruptive effects for the benefit of our economies, societies, the environment, and people’s lives. https://www.oecd.org/mcm/

  • For some risks, ROI doesn’t measure up

    Published: Journal of Accountancy Investing in certain emerging technologies may never provide a quantified return on investment, but they are risks you can’t afford not to take, according to Ed Kless, senior director of partner development and strategy at Sage Accountant Solutions. https://www.journalofaccountancy.com/videos/roi-emerging-technologies.html

  • IFIAR Board responds to Monitoring Group Consultation Paper

    February 9, 2018 Published: IFIAR On November 9, 2017 the Monitoring Group issued the consultation paper Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest, which set out various options to enhance the governance, accountability and oversight of the international audit standard setting process.   The IFIAR Board has submitted

  • SEC eyes implementation of rev rec and lease standards

    Officials with the Securities and Exchange Commission are keeping a close watch on how companies are adjusting to the new revenue recognition and leasing standards. “The time until required application of the new revenue standard is limited for most public companies (except for those who have already early adopted),” said SEC Chief Accountant Wesley Bricker,

  • Nuestra carga tributaria y los cambios externos

    Nuestra carga tributaria y los cambios externos

    Pulso Opinión ROBERTO CARLOS RIVAS El autor socio área Legal y Tributaria, PwC Chile EL RECIENTE reporte de impuestos corporativos de la OCDE ubicó a Chile en el primer puesto del ranking de recaudación fiscal por esta vía como porcentaje del PM, llegando a cerca del 5%. Lo situó también como una de las naciones

  • Chinganas, ramadas y fondas

    *Apunte histórico del Sr. Carlos Valdivieso Estimados lectores Siguiendo con apuntes diecio cheros va algo sobre, chinganas, ramadas y fondas, parientes entre sí. He consultado como fuente el documento  “Memoria Chilena  Biblioteca Nacional de Chile (1)”. El documento  “Historia de las Fondas, ramadas y chinganas  de Flashback man” (2) y otros documentos de la web

  • Principios y relación con el marco de gobernanza del riesgo EY

    Ir al Contenido de la noticia desde el link original: Noticia El Mercurio    

  • Mujeres en altos cargos directivos: tarea pendiente

    Mujeres en altos cargos directivos: tarea pendiente

    El Diario Financiero OPINIÓN CRISTIÁN LEFEVRE SOCIO PRINCIPAL DE EY Si bien las mujeres actualmente representan a más del 50% de la población mundial, esta cifra está lejos de ser equivalente cuando se habla de la participación en cargos directivos, tanto a nivel internacional como nacional. Según el estudio “¿Es rentable la diversidad de género?”,

  • Expectations and paths don’t always align for controllers

    By Neil Amato April 12, 2017 Most controllers are expected to shape and execute strategic initiatives, an evolution of the finance role that mirrors that of the CFO. Yet, few companies clearly define a path for controllers to take on greater responsibility, according to a report by Deloitte released Wednesday. Ninety-two percent of North American

  • Credit loss standard implementation tips

    By Ken Tysiac March 16, 2017 Accounting and finance employees at banks are quickly learning that FASB’s new expected credit loss standard presents significant implementation challenges. That’s why experts are advising banks not to delay their implementation efforts. More than two-thirds (70%) of 31 banks participating in a recent Deloitte survey had plans to begin

  • FASB issues technical improvements to revenue recognition standard

    By Ken Tysiac December 22, 2016 FASB issued technical improvements Wednesday to its new revenue recognition standard to address 13 narrow issues related to the standard. – See more at: The amendments affect: – Loan guarantee fees. – Impairment testing related to contract costs. – The interaction of impairment testing related to contract costs with

  • SEC Approves Plan to Create Consolidated Audit Trail

    FOR IMMEDIATE RELEASE 2016-240 Washington D.C., Nov. 15, 2016 —The Securities and Exchange Commission today voted to approve a national market system (NMS) plan to create a single, comprehensive database known as the consolidated audit trail (CAT) that will enable regulators to more efficiently and thoroughly track all trading activity in the U.S. equity and

  • IASB proposal would guide management on materiality

    ASB proposal would guide management on materiality By Ken Tysiac October 28, 2015 The International Accounting Standards Board (IASB) on Wednesday published its Draft guidance on materiality to help company management determine whether information should be disclosed. The guidance follows similar action by FASB, which last month issued two proposals intended to clarify the concept

  • Propuesta IASB sería orientar la gestión de la materialidad

    Introducción del Editor de AECHILE Artículo llevado desde el inglés al español con traductor automático para beneficio de nuestros lectores de habla hispana _________________________- El Consejo de Normas Internacionales de Contabilidad (IASB) el miércoles publicó su proyecto de orientación sobre la materialidad para ayudar a la gestión de la empresa a determinar si la información debe ser

  • KPMG – “Encuesta Global a Directores Miembros de Comités de Auditoría – una perspectiva chilena”

    Nota del Editor de AECHILE Acompañamos dicho documento que ya conocíamos pero que ahora incluye un valioso Zoom con las respuestas chilenas comparadas con las respuestas totales. Uds podrán apreciar en la página 5 que en Chile se le da mucho más importancia que en otros países al Riesgo Operacional o Ambiente de Control.  

  • IFRS Y US GAAP; SIMILITUDES Y DIFERENCIAS

    Introducción Notas del Editor de AECHILE 1. El artículo de prensa reciente del 21 de septiembre del 2015 se ha llevado desde el inglés al español con traductor automático para beneficio de nuestros lectores de habla hispana. 2 Las Normas Internacionales de Información Financiera (NIIF), también conocidas por sus siglas en inglés como IFRS (Internati onal Financial Reporting Standard), son estándares técnicos

  • DIFUSIÓN DE IDEAS – VIDEO TED

    Introducción del Editor de AECHILE Acompañamos video de la colección TED muy conocida sobre el tema de difusión de ideas, un tema árido en  distintos ámbitos de la vida; si bien  está en inglés tiene subtítulos en español; verán que usa el concepto de la curva normal, pero atendiendo los bordes; veamos algo de TED

  • Cuando Cultura es el culpable: Lecciones de Toshiba, Hertz, y la FIFA

    Richard Chambers 24 de agost0 2015 En su blog, el presidente IIA y CEO Richard Chambers, de la CIA, QIAL, CGAP, CCSA, CRMA, comenta de estos temas Nota  del Editor de AECHILE: artículo  llevado desde el inglés al español con traductor automático para beneficio de nuestros lectores de habla hispana En las últimas semanas, he

  • Grecia, Puerto Rico y otros países en problemas y la Contabilidad

    Nota del Editor de AECHILE Se acompaña documento reciente  de Deloitte en una materia nueva. El documento lo hemos llevado desde el inglés al español con traductor automático para nuestros lectores de habla hispana. Descargar Word 61 Kb

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