martes, 31 de mayo de 2016

Desde IFAC


May 31, 2016
Latest Viewpoint
Bridging the Divide—Accountants and Politicians
by Rob Whiteman, Chief Executive, Chartered Institute of Public Finance and Accountancy
While the accountancy profession regularly calls upon governments around the world to adopt accrual accounting and stronger public financial management, we must remember that accountants are on the same page as politicians in terms of having a vision for affordable public services that support economic growth and tackle poverty. In every country and corner of the world, today’s and future generations deserve effective education, public health programs, and living conditions that require the effective prioritization and management of resources.
WHAT'S IN THIS ISSUE
Audit & Assurance
Business Reporting
Ethics
Finance Leadership & Development
Islamic Finance
Performance & Financial Management
Practice Management
Risk Management & Internal Control
Sustainability
Audit & Assurance
1.
Discussion | Research Insights—Consequences of Changing the UK Auditor's Report
Recent research examines the consequences of the new auditor’s report in the UK, in terms of the cost of audits, audit quality, and investors’ reaction to the report’s filing.
2.
Resources | View All
IIA Audit Channel
Website/Resource Center | Institute of Internal Auditors
Improving Your Audit Process, Part 2: Applying Quality Control Policies on Engagements
Article | Accounting Web
Improving Your Audit Process, Part 1: Selecting the Right Clients
Article | Accounting Web
Audit Quality
Article | Institute of Singapore Chartered Accountants
Walking the Talk on Quality Control
Article | Journal of Accountancy
3.
News | View All
Audit's Future Placed under the Microscope
May 26, 2016 | Accounting Web
Increased Audit Competition Leads to Opinion Shopping
May 25, 2016 | Accounting Today
Deloitte CEO: Audit Work Presents Opportunity for Area Grads
May 25, 2016 | Biz Journals
Alibaba Facing SEC Investigation over Accounting Practices
May 25, 2016 | Bloomberg
Inventory Subledger Audit Data Standard: Exposure Draft
May 23, 2016 | American Institute of CPAs
PCAOB Bans Hong Kong Firm over Audit Violations
May 23, 2016 | Economia
IAASB Welcomes US PCAOB’s Efforts to Enhance the Auditor’s Report
May 23, 2016 | International Auditing and Assurance Standards Board
New PCAOB Audit Report Raises the Question: What Exactly Is a ‘Critical Audit Matter’?
May 23, 2016 | Compliance Week
Firm by Firm: The FRC’s Audit Quality Inspections
May 23, 2016 | Accountancy Age
Tough Audit Competition Spurs Internal Control Opinion Shopping
May 23, 2016 | Accounting Web
The Value of a Good Audit
May 20, 2016 | The Manila Times
Financial Accounting Foundation Issues 2015 Annual Report
May 20, 2016 | Financial Accounting Foundation
Audit Quality Review Reports Published by FRC
May 19, 2016 | Financial Reporting Council
CAQ "Profession in Focus," Episode 23
May 18, 2016 | Center for Audit Quality
What Is the Federation of European Accountants about?
May 18, 2016 | Anecs
Auditors Sound Alarm on Thanet’s Use of EU Grant
May 17, 2016 | Public Finance
IFIAR Members Agree on New Board Structure and to Establish Secretariat in Japan
May 16, 2016 | Baker Tilly International
Business Reporting
1.
Discussion | Integrated Reporting and Climate Change: A Perfect Marriage
Part of the climate risk problem is rooted in the age-old problem of transparency—but this is a problem integrated reporting, combined with integrated thinking, is designed to fix.
2.
Resources | View All
GIFT’s New Principles of Public Participation in Fiscal Policy
Guidance | Global Initiative for Fiscal Transparency
Integrated Reporting: Statement on Management Accounting
Report | Institute of Management Accountants
3.
News | View All
Good for Business
May 27, 2016 | Accounting and Business
Q&A on Non-Financial Information Directive with Deputy CEO, Hilde Blomme
May 26, 2016 | Fédération des Experts-comptables Européens – Federation of European Accountants
EC Adopts Country-by-Country Reporting
May 26, 2016 | Accountancy Age
Alibaba Facing SEC Investigation over Accounting Practices
May 25, 2016 | Bloomberg
Non-financial Reporting: The Value of Human Capital and Workforce Talent
May 25, 2016 | The Accountant
Deutsche Borse Strongly Endorses IR Use as the State of the Art in Communication to Capital Markets
May 24, 2016 | Accounting Education
Integrated Reporting Delivering Market Resilience
May 24, 2016 | The Accountant
Recent Sustainability and Integrated Reporting Developments
May 23, 2016 | IAS Plus
What Analysts Want from Financial Reports
May 20, 2016 | CGMA Magazine
Paying a Price in the Stock Market for Pro Forma Earnings Tricks
May 19, 2016 | Accounting Today
Insight into Integrated Reporting
May 18, 2016 | Insight Creative
IMA Issues New SMA on Integrated Reporting
May 18, 2016 | IMA Online News
The New ‘People with Significant Control’ Register
May 12, 2016 | Gov.UK
Ethics
1.
Discussion | Teach Your Children Well: Teaching Young Accountants the Importance of Ethics
In addition to traditional training materials, young accountants must be taught the importance of being ethical—and the best way to do this is through stories and examples from senior members of the profession.
2.
News | View All
UK Financial Services Sector Regulatory Landscape for 2016
May 24, 2016 | JDSupra Business Advisor
Do the Right Thing
May 20, 2016 | Accounting and Business
Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 | Bernama.com
Tyrie Quizzes FCA over Treatment of Whistleblowers
May 19, 2016 | FT Adviser
What Is the Federation of European Accountants about?
May 18, 2016 | Anecs
How to Recognize an Ethical Lapse at Work
May 17, 2016 | Accounting Web
National Security Leaking and the Farrell Case
May 16, 2016 | The Strategist
Why Corruption Matters
May 13, 2016 | Carnegie Endowment
Step Back to Take a Look at Ethics and Integrity in Business
May 13, 2016 | The Media Online
Finance Leadership & Development
1.
Discussion | The Ability to Anticipate Is a Necessary Leadership Skill for Accountants Moving Forward
Accountants must acquire the ability to anticipate change and recognize its opportunities, says Dan Griffiths, Director of Strategy Planning, Tanner Co.
2.
Resources | View All
How to Impress Your New Employer
Article | Journal of Accountancy
Leading the Start-Up Way
Article | A+ Magazine
Four Steps to Start a Reverse Mentoring Program
Article | Journal of Accountancy
Getting the Most from Your Team
Article | CGMA Magazine
Why Millennials Leave
Video | Accounting Today
The Business Case for Diversity and Inclusion at CPA Firms
Article | Journal of Accountancy
3.
News | View All
How CFOs Can Adapt to Disruptive Forces
May 27, 2016 | CGMA Magazine
Accountants Need to Collaborate to Improve Zimbabwe’s Economy
May 26, 2016 | INPACT International
Fresh Perfections
May 25, 2016 | Accounting Today
Reporting Human Capital: Illustrating Your Company’s True Value
May 24, 2016 | Valuing Your Talent
Why Accounting Will Always Matter for CFOs
May 23, 2016 | CFO.com
The 15 Excuses Accountants Make
May 19, 2016 | Accounting Web
Female Board Representation
May 18, 2016 | Institute of Singapore Chartered Accountants
Succession Issues Likely to Fuel Urgency around Retention of Women CPAs
May 18, 2016 | Journal of Accountancy
A Peek into the Future of the Finance Profession
May 17, 2016 | CFO.com
Six Key Traits of Business Leaders with Global Ambitions
May 17, 2016 | CGMA Magazine
Indy Hothi CA: 10 Ways to Make a Difference
May 13, 2016 | ICAS
The Robots Are Coming
May 13, 2016 | Accounting and Business
Islamic Finance
1.
News | View All
Islamic Finance Needs to Be Relevant and Responsive
May 12, 2016 | Gulf News
Performance & Financial Management
1.
Resources | View All
Four Steps to Start a Reverse Mentoring Program
Article | Journal of Accountancy
2.
News | View All
Protection Packet
May 26, 2016 | Accounting and Business
Audit Innovation Helps Private Companies Improve Performance
May 26, 2016 | Accounting Today
Data Is Creating New Roles and Opportunities; Will Finance Be the Ones to Benefit?
May 19, 2016 | Chartered Accountants Ireland
IBM Big Data Expert Shares Tips with CPAs
May 18, 2016 | Journal of Accountancy
Small Business Lending Hits Record High
May 18, 2016 | Public Accountant
Focus on Cash, Not Costs, in the Supply Chain
May 12, 2016 | CFO.com
Practice Management
1.
Discussion | Accountancy Mergers & Acquisitions: Timing and Market Conditions
In mergers and acquisitions, timing is important but not generally based on economic drivers according to Joel Sinkin, an expert in mergers and acquisitions in accountancy.
2.
Resources | View All
Scaling New Heights 2016
Video | Accounting Web
How to Become Your Accounting Clients' CFO
Article | In the Black
Tips for Coping with the 'Urge to Merge'
Article | MACPA
Four Steps to Start a Reverse Mentoring Program
Article | Journal of Accountancy
Strategising for Social Media: A Public Accounting Practice Perspective
Case Study | CPA Australia
World Changing Accountants Tell Their Story
Article | ICAS
Why Millennials Leave
Video | Accounting Today
The Business Case for Diversity and Inclusion at CPA Firms
Article | Journal of Accountancy
3.
News | View All
How SME Accountants Can Compete with Software
May 27, 2016 | PYMNTS.com
Audit Innovation Helps Private Companies Improve Performance
May 26, 2016 | Accounting Today
What Do People Make Where I Practice?
May 26, 2016 | Accounting Web
ICAEW to Offer Partial Licenses for Insolvency Practitioners
May 26, 2016 | The Accountant
Fresh Perfections
May 25, 2016 | Accounting Today
The Biggest Challenges of Being a New Manager
May 25, 2016 | CPA Practice Advisor
What It Means to Be There for Your Clients as They Age
May 25, 2016 | AICPA Insights
What Is the True Cost of Bitcoin for Your Clients?
May 24, 2016 | Accounting Web
Savvy Accountants Already Planning for Next Year
May 20, 2016 | LinkedIn
The 15 Excuses Accountants Make
May 19, 2016 | Accounting Web
Data Is Creating New Roles and Opportunities; Will Finance Be the Ones to Benefit?
May 19, 2016 | Chartered Accountants Ireland
Benchmark Your Firm with the 2016 National MAP Survey
May 19, 2016 | MACPA
10 Tips for Managing Accounting Firms with Multiple Offices
May 19, 2016 | CPA Practice Advisor
SMEs Increasingly Going Down the Apprenticeship Route to Aid Their Future Growth
May 19, 2016 | AAT
IBM Big Data Expert Shares Tips with CPAs
May 18, 2016 | Journal of Accountancy
How CPA Firms Can Evolve for Continued Success
May 17, 2016 | Journal of Accountancy
2016 Spring Council: Mark Koziel Discusses the Future Firms of 2020
May 17, 2016 | Accounting Today
Six Tips to Ensure Your Consulting Services Succeed in Your CPA Firm
May 17, 2016 | LinkedIn
The Big Four’s Push to Become the Little Guy’s Friend
May 16, 2016 | Accountancy Age
Meet ‘Ross,’ the Newly Hired Legal Robot
May 16, 2016 | Washington Post
The Robots Are Coming
May 13, 2016 | Accounting and Business
How to Evolve Your Practice to Attract Next-Generation Talent
May 12, 2016 | Accounting Web
Risk Management & Internal Control
1.
Resources | View All
Third-Party Risk: How to Trust Your Partners
Article | Journal of Accountancy
Anti-Fraud: Keeping Your House in Order
Article | LinkedIn
GFMA, EBF and ISDA Publish International Cybersecurity, Data and Technology Principles
Guidance | Global Financial Markets Assocation
2.
News | View All
Fraud without Frontiers: Accountants Face a Changing Global Issue
May 23, 2016 | Accounting Today
G-7 Nations Race to Bolster Security against Cyberattacks in Finance
May 23, 2016 | Wall Street Journal
CAQ "Profession in Focus," Episode 23
May 18, 2016 | Center for Audit Quality
Sustainability
1.
Discussion | Integrated Reporting and Climate Change: A Perfect Marriage
Part of the climate risk problem is rooted in the age-old problem of transparency—but this is a problem integrated reporting, combined with integrated thinking, is designed to fix.
2.
Resources | View All
ESG Metrics: Reshaping Capitalism?
Article | Harvard Business School
3.
News | View All
The 2016 Edition of World Development Indicators Is Out
May 27, 2016 | World Bank
Coastal Flooding: A Sign of the Damage Our Economy Is Wreaking on Our Fragile Environment
May 25, 2016 | The Guardian
Recent Sustainability and Integrated Reporting Developments
May 23, 2016 | IAS Plus
Climate Change Puts 1.3 Billion People and $158trn at Risk, World Bank Warns
May 17, 2016 | Economia
Air Pollution Health Timebomb Poses a Major Threat to Development
May 12, 2016 | The Guardian
The Missing Development Trillions: Welcome to the Debate
May 12, 2016 | The Guardian