Blog

18 febrero 2019

Audit: audit accounting accounts or audit the business?

Audit: audit accounting accounts or audit the business?

In a global world like the present one, it is not easy to develop a theory regarding what is the current status of the work of the external auditor of financial information in different countries and what should be its future focus.

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5 febrero 2019

Change management from Human Resources

Change management from Human Resources

Throughout our history, the world has experienced changes of all kinds, and these have mostly been resisted. Examples like the industrial revolution or globalization, everything has had resistance.

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18 enero 2019

The application of big data & data analytics in auditing

The application of big data & data analytics in auditing

At present, accounts auditing work is involved in a paradoxical challenge, as it is caused by something which offers it great solutions: new technologies.

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2 enero 2019

Chile, investment opportunities in the area of tourism

Chile, investment opportunities in the area of tourism

Chile, a country located south of the world (17.8 million of people), has an approximate length of 4,300 km. on its mainland and of 8,000 km. if the Chilean Antarctic territory is included, the Pacific Ocean bathes its coasts in that extension.

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19 diciembre 2018

Why Global Mobility is more import then ever

Why Global Mobility is more import then ever

Business moves fast and global, with HR as its backbone. Doing international business without flexible, proactive and strategic HR-Management is like driving with brakes applied: instead of having a greater share of wealth and growth you will drop behind.

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12 diciembre 2018

Retaining multi-generation talent

Retaining multi-generation talent

Over the last centuries mankind has been able to do a lot. We were able walk, build shelters, create tolls, invent machines, transform and modify our environment for the sake of our well-being. Nowadays, the human being can do almost everything through technology, and AI will replace him in most of his functions. Most, but not all. 

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15 noviembre 2018

The meaning of Voluntary Disclosure procedures

The meaning of Voluntary Disclosure procedures

Bilateral information exchange between tax authorities and banks regarding black capital exposure and overseas revenue declaration have recently been accelerating and will continue to expand in the future. Governments are motivated to take this course not only to enlarge their budgets on a one-time basis but also to generate income for the future.

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5 noviembre 2018

EBITDA. A reference rate with advantages and inconveniences

EBITDA. A reference rate with advantages and inconveniences

The reference rate currently most commonly used in financial-economic analyses is the EBITDA (Earnings Before Interests, Tax, Depreciation and Amortization), which is understood as being the resources generated by a company in its operations during a financial year, which measures the pre-tax profitability, without taking into account any costs not paid, such as amortizations, depreciations and provisions.

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15 octubre 2018

Pre-exit: an emerging acquisition strategy

Pre-exit: an emerging acquisition strategy

For most businesses, selling the company is a major event. During the sales procedure several steps need to be followed, such as the seller’s preparation phase, the market stage and the transition phase.


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9 octubre 2018

​Tax Reform - Main changes referred to Transfer Pricing

​Tax Reform - Main changes referred to Transfer Pricing

In this article, we will develop the main modifications introduced by Law No° 27.430 applicable to Income Tax Law (LIG), respect of international transactions between related entities and companies located in non-cooperating jurisdictions or with low or no taxation.

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20 septiembre 2018

The procedure for selling a company and the role of the financial advisor

The procedure for selling a company and the role of the financial advisor

The process for selling a company (merger and acquisition) (M&A) is a standard procedure, with various players: seller (sell side), buyer (buy side), the company object of the transaction (target), financial advisors of each party, auditors, lawyers and notaries, involved in the different stages.

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28 agosto 2018

Revised Environmental Management System: Dead line, 15 September 2018

Revised Environmental Management System: Dead line, 15 September 2018

ISO 14001 was changed in 2015 and the dead line for environmentally certified companies to adapt their environmental management systems to comply with the new version is getting very close: September 15, 2018.

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3 agosto 2018

Risk management in the use of Information and Communication Technologies

Risk management in the use of Information and Communication Technologies

For a decade now, the use of ICT tools in the daily work of organizations has increased exponentially in our country, and companies of all levels have experienced a notable increase in the use of new technological tools

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12 julio 2018

Explosive growth tourism: good news, except for Amsterdam

Explosive growth tourism: good news, except for Amsterdam

The number of tourists in Holland rose by 9 percent to 42 million (in 2017 compared to 2016), according to recent figures from the CBS (Statistics Netherlands – Centraal Bureau voor de Statistiek). This is the strongest growth in ten years

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3 julio 2018

IFRS 15: What will be different for users of financial statements?

IFRS 15: What will be different for users of financial statements?

IFRS 15 replaces all previous revenue requirements in IFRS (mainly IAS 11 Construction Contracts, IAS 18 Revenue, and related IFRICs IFRIC/SIC) and applies to all revenue arising from contracts with customers, unless the contracts are in the scope of other standards, such as IAS 17/IFRS 16 “Leases”. 

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