BOLETÍN ELECTRÓNICO AIC Nº 62-17 Marzo 2017
Artículos de interés
Precios de Transferencia en Guatemala
¿Por qué debe hacerse el Estudio?
A partir de enero 2015, los precios de transferencia han venido a revolucionar el mundo de las finanzas, los impuestos y la economía en Guatemala.
Si bien es cierto, en el año 2013 algunas empresas elaboraron dicho estudio, esta obligación tuvo relevancia a partir del año 2,015 en el cual la ley recobro vigencia para llevar a cabo el Estudio de Precios de Transferencia en forma obligatoria.
En este orden de ideas, la pregunta del millón,
La Integridad Pilar Fundamental de la Ética
su importancia en el ejercicio de la profesión del Contador Público y Auditor (CPA)
Recientemente el IAASB (International Audit and Assurance Standard Board) aprobó las nuevas Normas Internacionales de Auditoría (NIA), entre las que sobresale la NIA 701. En dichos cambios se propone un nuevo modelo de informe con efectos a partir de las auditorías del año 2016.
Este modelo tiene una estructura diferente e incluye párrafos en los que se asigna más responsabilidad, tanto a los auditores como al gobierno corporativo de la empresa a auditar. En párrafos que se describen más adelante se explican los principales cambios que contiene este nuevo modelo.
Aplicaciones Tributarias Del Decreto 29-89 y su Reglamento
El tema la de continuidad del negocio nació al final de la década de los años 70, con un enfoque de protección al procesamiento de datos, es decir, su origen fue eminentemente técnico; surge ante la necesidad de las organizaciones para estar preparadas adecuadamente en caso de eventos de desastres desde un punto de vista informático.
Dia Internacional da Mulher é motivo de comemoração e de defesa da igualdade de condições
Neste dia 8 de março é oportuno refletir sobre os desafios e conquistas da sociedade brasileira nas questões de gênero. No Brasil, as mulheres ainda recebem, em média, um terço a menos do que os homens para desempenhar o mesmo papel. O País tem o quinto maior índice de homicídios femininos do mundo, e estamos entre os 50 países com maior número de mães adolescentes. Os dados são preocupantes, mas avanços têm sido percebidos em diversas áreas, como na educação, onde as mulheres são a maioria nas universidades e nos cursos de qualificação. Algumas carreiras quebram barreiras no reconhecimento do papel da mulher, como é o caso da contabilidade.
Entrega de acreditaciones 2017 CACECA – CACSLA – CACSAEMS
El pasado 13 de Marzo, se llevó a cabo la entrega de preseas a los programas académicos acreditados durante el 2016, teniendo un lleno total en las instalaciones del Museo Nacional de Antropología.
Las preseas otorgadas se dividen en:
CACSLA - 11 programas académicos
CACECA – 1 internacional y 159 programas académicos internacionales
CACSAEMS – 19 programas académicos (CONALEP
“Chief Executives Forum and Communication Directors Forum” de la IFAC
Los días comprendidos entre el 27 de febrero y 3 de marzo 2017, nuestro Primer Vicepresidente del Comité Ejecutivo de la AIC, señor Cornelio Porras, acompañado por el Secretario de Asuntos Internacionales, señor Antonio Flores Galarza, estuvieron en la ciudad de Nueva York, Estados Unidos, por convocatoria efectuada por la Federación Internacional de Contabilidad, por sus siglas en inglés –IFAC- para asistir al “Chief Executives Forum and Communication Directors Forum”, así como a otras importantes reuniones vinculadas a nuestra profesión contable.
Comunicaciones de IFAC
Global Organizations Convene to Strengthen Public Financial Management
Delegates from the World Bank, International Monetary Fund (IMF), International Public Sector Accounting Standards Board (IPSASB), and International Federation of Accountants (IFAC) convened today in Washington, DC, for an international seminar, Transparency and Beyond: Harnessing the Power of Accrual in Managing Public Finances.
Convergence of accounting standards in a global economy
In the context of financial reporting, convergence is the process of harmonizing accounting standards issued by different regulatory bodies. The objective is to produce a common set of high quality accounting standards to enhance the ...
FASB updates standards for reporting on pensions and other post-retirement benefit plans
The Financial Accounting Standards Board has released an update to improve the financial reporting on pensions and other post-retirement benefits.
The IFRS Foundation publishes the IFRS Taxonomy 2017
The IFRS Foundation today published the IFRS Taxonomy 2017, which reflects the IFRS Standards as issued by the International Accounting Standards Board at 1 January 2017, including Standards published but not yet effective at that date.
ICAEW: GCC Financial Organisations Must Speed up Their Efforts and Get Ready for IFRS 9
March 8 -- GCC banks and financial institutions must speed up their efforts in preparing for International Financial Reporting Standards (IFRS) 9 or risk non-compliance when the new financial instruments standard is introduced on 1st ...
IFRS adoption will help Saudi Arabia to achieve 2030 vision, says IASB Chairman
Speaking at the inaugural ceremony of an accounting and auditing conference in Riyadh, IASB Chairman Hans Hoogervorst said that a sound regulatory framework is important for Saudi Arabia to achieve its Vision 2030 and that the adoption of ...
IIRC leaders plan push for integrated reporting in the U.S.
The new chief of the International Integrated Reporting Council is aiming to build support for integrated reporting in the U.S. as the IIRC begins to gather feedback on how companies are implementing it.
AUDITORS - Guarding the guardians
AUDITORS Guarding the guardians Shareholders from the JSE’s big companies are more readily expressing their views on auditor rotation crottya@bdfm.co.za
CIMA unveils corporate partners for 2017
Celebrating its 10th year, the CIMA Corporate Partners Summit gave away mementoes to 22 corporate partners for the year 2017 at an event held in Colombo. At the event, Association of International Certified Professional Accountants ...
AICPA Survey: Business Executives’ Optimism About U.S. Economy Is Highest Since 2004
NEW YORK (March 9, 2017) – Business executives are reporting their highest level of optimism about prospects for the U.S. economy in more than a dozen years, according to the first-quarter AICPA Economic Outlook Survey, which polls chief ...
Chartered Accountants Ireland delegation meets Minister Mary Mitchell O’Connor TD to discuss the progress of the Companies Accounting Bill
A delegation from Ireland’s biggest accountancy body met yesterday (Tues 7 March 2017) with the Minister for Jobs, Enterprise and Innovation Mary Mitchell O’Connor TD to discuss the progress through the Oireachtas of the Companies ...
ACCA tells businesses large and small - ‘apprenticeships make clear business sense’
ACCA (the Association of Chartered Certified Accountants) today launches its first apprenticeship - the ACCA Accounting Technician Apprenticeship - advising businesses large and small of six key reasons why apprenticeships make clear and ...
FRC under more pressure over climate-related disclosure rules
A group of environment law campaigners has accused the UK Financial Reporting Council (FRC) of failing to grasp the magnitude of the financial risks investors and businesses face from climate change.
Budding chartered accountants
Budding chartered accountantsThe road to becoming a chartered accountant Three friends Sofia Hambunda, Erica Biwa and Shambekela Matheus are at the finish line of becoming fully-fledged chartered accountants. The Zone caught up with the ...