15 de octubre de 2019
Adoption is one journey, implementation another
October 14, 2019
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 also adopted because IFAC’s member organizations’ deep commitment help drive both adoption and implementation. This report shines a light on the important and often untold story of how standards are adopted and implemented—a process that can be as complex as developing a standard and frequently requires years of advocacy, education, outreach and coalition building. The report also reinforces the impact of standards in driving transparency and creating a common language for high-quality financial information.
Where IFAC member organizations have at least some authority in the standard-setting and regulatory environment, there is a positive trend in international standards’ usage. Yet further multi-stakeholder support from international policy-makers and regulatory organizations, as well as leaders from government, academia, and business, is required to extend the adoption success story—creating the right conditions for implementation is mission critical. It will take focused effort, leadership, and collaboration to establish the legal and regulatory frameworks to support the timely implementation of the standards.
As ever, the global profession stands ready to support this endeavor.
Circular N° 62 del 24 de septiembre de 2020. Instruye sobre los nuevos regímenes tributarios incorporados por la Ley N° 21.210, para la micro, pequeña y mediana empresa contenidos en el artículo 14 letra D) de la Ley sobre Impuesto a la Renta, que rigen a contar del 1° de enero de 2020. Reemplaza la Circular N°43 de 2016
Exenciones: informe se presenta a fin de mes y Hacienda busca abrir debate por renta presunta y combustibles