jueves, 16 de julio de 2015

NOTICIAS DESDE MIT SMR

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NOTICIAS DEL IFAC

July 14, 2015
Latest Viewpoint
Looking Back to Assess the Present: Different Development Paths for Controlling in the US, Germany
by Gary Cokins, CPIM, Analytics-Based Performance Management LLC and Larry White, Executive Director, Resource Consumption Accounting Institute
The world of the professional accountant working in public practice or in business is typically dominated by standards, regulations, and laws governing external financial reporting intended for the investment community and regulatory agencies. When financial information is presented or reported in any different form, it is often looked at with a certain level of suspicion and requests for reconciliation with the externally reported financial statement figures. This suspicion is a significant impediment to creating and using decision-useful management accounting information to provide internal insights and decision support. However, this is where management accounting information is most needed to create sustainable economic value. 
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.
Resources | View All
There’s No Substitute for Quality
Article | American Institute of CPAs
Clarified Auditing Standards: External Confirmations (AU-C Section 505)–Part 2
Article | Accounting Web
The New Auditor’s Report
Report | AccountancySA
Clarified Auditing Standards: External Confirmations (AU-C Section 505)–Part 1
Article | Accounting Web
Audit, Supervision and Risk in Financial Services
Report | ICAS
Audit 2020: A Focus on Change
Article | Forbes
2.
News | View All
Audit of the Future: Deloitte's Latest Survey Results
July 9, 2015 | Deloitte
Future Audits Must Do More: Survey
July 8, 2015 | CFO.com
IFAC Publishes IAASB Q&A Document, ISA Module PowerPoints in Spanish; IAASB Handbook, Others Available Soon
July 1, 2015 | IFAC
Docket 041: Concept Release on Audit Quality Indicators
July 1, 2015 | Public Company Accounting Oversight Board
EU Audit Reform a Test for Regulators: Haddrill
July 1, 2015 | The Accountant
Study Supports Audit and Supervision Links
June 30, 2015 | Institute of Chartered Accountants of Scotland
Assurance Reviews Could Be Welcome Filip but 'Audit Lite' Concerns Remain
June 30, 2015 | Accountancy Age
PCAOB Proposes Form for Disclosing Audit Engagement Partner and Suggests Audit Quality Indicators
June 30, 2015 | Accounting Today
Business Reporting
1.
Discussion | Applying a “Critical Lens” to Integrated Reporting’s End Game
Jeff Thompson, President and CEO of the Institute of Management Accountants, discusses the IMA’s views on how internal and external application of integrated reporting, and integrated thinking, are needed.
2.
Resources | View All
EFAA Publishes Article on Integrated Reporting
Article | European Federation of Accountants and Auditors for SMEs
IPSAS in a Nutshell: From Principles to Practice
Book | PwC
3.
News | View All
Annual Report is now a "Corporate Brochure"
July 13, 2015 | Economia
Why Every Citizen Should Care about Government Spending
July 10, 2015 | IFAC
Integrated Reporting Is Taking Off in France
July 9, 2015 | IIRC
IFRS Foundation Reconsiders Structure and Effectiveness
July 8, 2015 | Accounting Today
Hold Your Government to Account, IFAC Chief Tells CIPFA Seminar
July 8, 2015 | Public Finance International
Ball Calls for Improved Financial Reporting to Measure Government "Net Worth"
July 7, 2015 | Public Finance International
The Death of the Annual Report... As We Know It
July 2, 2015 | BizCommunity.com
IASB Chairman Hans Hoogervorst Speaks at the 2015 IFRS Foundation Conference in Paris
July 1, 2015 | IFRS Foundation
Group Formed to Improve XBRL Filing Quality
June 30, 2015 | Accounting Today
June 2015 IFRS for SMEs Update
June 30, 2015 | IFRS Foundation
Ethics
1.
Resources | View All
Educating Professionals: Ethics and Judgment in a Changing Learning Environment
Article | CPA Canada
2.
News | View All
IBE Addresses Ethics Challenge of Intergenerational Workforce
July 7, 2015 | Ethical Performance
EU Audit Reform a Test for Regulators: Haddrill
July 1, 2015 | The Accountant
LIBOR Lessons, Corp Market Responsibility: Cosgrove Prize Winners Foster Ethics in Finance
July 1, 2015 | CFA Institute
Be Aware of Financial Activity Alarm Bells, Warns CCAB Anti Money Laundering Taskforce
June 30, 2015 | Association of Chartered Certified Accountants
Toshiba Chief Promises Overhaul Amid Calls for Him to Quit
June 25, 2015 | Financial Times
How to Be an Ethical Leader
May 23, 2015 | Director
Finance Leadership & Development
1.
News | View All
Finance Professionals Challenged by Interaction with Other Personalities
July 10, 2015 | CGMA Magazine
CFOs: Are You Ready for an IPO?
July 8, 2015 | Forbes
IAESB Issues Consultation Paper on Guiding Principles for Implementing a Learning Outcomes Approach
July 7, 2015 | International Accounting Education Standards Board
Force for Change
July 3, 2015 | Chartered Accountants Australia and New Zealand
CGMA and Bloomberg Radio Present Panel on the Growing Skills Gap in the Finance Profession
July 2, 2015 | American Institute of CPAs
Belicia Cespedes: A CPA at 17
July 1, 2015 | Journal of Accountancy
3 Tips to Help Millennials and Baby Boomers See Eye to Eye
June 29, 2015 | AICPA Insights
'Will Work for Food'–The Coming Collapse of the Professions
March 9, 2015 | Forbes
Islamic Finance
1.
Resources | View All
Malaysia Islamic Finance Report 2015: Mainstreaming Islamic Finance within Global Financial Systems
Report | Zawya.com
Challenges of Implementing Shari'ah Governance
Video | Institute of Islamic Banking and Insurance
Explainer: How Does Islamic Finance Work?
Article | The Conversation
Takaful Islamic Insurance: Concepts and Regulatory Issues
Book | Wiley
2.
News | View All
Standardization Crucial to Unleashing Islamic Economy’s Potential
July 13, 2015 | Gulf News
CIBAFI and the World Bank Sign MoU in Order to Foster Cooperation on Islamic Finance
July 12, 2015 | CPI Financial
Bank of Tokyo-Mitsubishi UFJ Gets Dubai Islamic Finance Licence
July 12, 2015 | CNBC
IFSB’s Jaseem Ahmed–Ethical Finance Is Second Wave of Development for Sharia Finance
July 11, 2015 | Islamicfinance.com
World Bank in Deal to Foster Cooperation on Islamic Finance
July 10, 2015 | Zawya.com
Will Islamic Finance Solve the Growth Problem for "All Mankind"?
July 10, 2015 | Economia
How Islamic Finance Could Be about to Take Off in China
July 2, 2015 | The Conversation
Growing Demand for Islamic Finance Talent
July 1, 2015 | IslamicFinance.com
Al Rayan Bank Reveals Findings from UK’s First Survey into the British Muslim Business Market
March 5, 2015 | Al Rayan Bank
Performance & Financial Management
1.
Resources | View All
Accounting Software Choices for Accounting Firms and Their Clients
Article | CPA Practice Advisor
The Effects of Cloud Technology on Management Accounting
Report | Chartered Institute of Management Accountants
Cash Doesn’t Grow on Trees
Article | Accounting Today
Handbook on the Participation of the CSO in the Local Budget Process
Book | Republic of the Philippines Department of Budget and Management
2.
News | View All
Disruptive Innovation in Financials
July 13, 2015 | Morgan Stanley
4.6 Million Small Firms Struggling to Introduce New Technologies
July 2, 2015 | FreshBusinessThinking.com
Micro-Businesses Overwhelmed by Accounting
July 1, 2015 | Accountancy Age
Practice Management
1.
Resources | View All
Succession Planning: Running Your Firm after Retirement
Article | CPA Practice Advisor
There’s No Substitute for Quality
Article | American Institute of CPAs
Accounting Software Choices for Accounting Firms and Their Clients
Article | CPA Practice Advisor
Q&A: Price Check
Article | Journal of Accountancy
How Buying Habits Changed Client Acquisition
Article | Accounting Web
Cash Doesn’t Grow on Trees
Article | Accounting Today
7 Things Potential Clients Want from Your Website
Article | NJ Society of CPAs
2.
News | View All
How Accounting Firm Compensation Structures Can Undermine Success
July 10, 2015 | Forbes
Accountancy Age's Top 50 Websites Review 2015
July 10, 2015 | Accountancy Age
How CPAs Can Better Protect Clients' Personal Data
July 8, 2015 | Accounting Web
Are Accountants Making the Most of Technology?
July 7, 2015 | Accounting Today
He Said, She Said: Succession Planning
July 2, 2015 | Accounting Today
Survey Says: Managing Vendors and Service Providers Is a Key Priority
July 2, 2015 | CPA.com
Micro-Businesses Overwhelmed by Accounting
July 1, 2015 | Accountancy Age
Practice Management: Ready or Not, Change Is Coming
July 1, 2015 | Accounting Today
Bentleys Launches New SME Service
June 30, 2015 | Accountants Daily
What Small Firms Offer Clients
June 30, 2015 | Accounting Web
Ready or Not, Change Is Coming
June 29, 2015 | Accounting Today
3 Tips to Help Millennials and Baby Boomers See Eye to Eye
June 29, 2015 | AICPA Insights
CPA Firms Face Considerable Succession Challenges
June 18, 2015 | NJ Society of CPAs
'Will Work for Food'–The Coming Collapse of the Professions
March 9, 2015 | Forbes
Risk Management & Internal Control
1.
Resources | View All
The IIA COSO Resource Exchange
Website/Resource Center | Institute of Internal Auditors
Leveraging COSO across the Three Lines of Defense
Document | Committee of Sponsoring Organizations of the Treadway Commission
Risk Management Videos on YouTube
Video | Risk Spotlight
How to Prevent Data Breaches by Service Providers
Article | CFO.com
8 Best Practices for Aligning Strategy, Planning, and Risk
Case Study | CGMA Magazine
2.
News | View All
Using Three Lines of Defense to Manage Internal Controls
July 9, 2015 | Journal of Accountancy
Pulse of Internal Audit
July 6, 2015 | Institute of Internal Auditors
Wanted: A Flexible Approach to Internal Audit Planning
July 6, 2015 | Journal of Accountancy
Be Aware of Financial Activity Alarm Bells, Warns CCAB Anti Money Laundering Taskforce
June 30, 2015 | Association of Chartered Certified Accountants
APAC Nations Slow to Establish Cybersecurity Strategies
June 30, 2015 | ZD Net
Sustainability
1.
Resources | View All
Informing Decisions, Driving Change: The Role of Data in a Sustainable Future
Report | Global Reporting Initiave
Responsible Business Conduct: The OECD Guidelines for Multinational Enterprises
Report | Business and Industry Advisory Committee
GRI Introduces Support Suite
Guidance | Global Reporting Initiave
Eroding Corporate Water Reporting?
Report | CPA Australia
Sustainability and Capital Investment Case Studies
Case Study | CPA Australia
2.
News | View All
Sustainability: Framework Wars
July 10, 2015 | The Accountant
Can Multinational Corporations Be Sustainability Leaders?
July 7, 2015 | Forbes
CDSB Framework Launched
July 6, 2015 | Climate Disclosures Standards Board
SASB Issues Provisional Sustainability Accounting Standards for Consumption Industries
July 2, 2015 | Accounting Today
The Economy’s Missing Metrics
July 1, 2015 | New York Times
Group Offers Sustainability Accounting Standards for Consumption Industries
June 30, 2015 | CPA Practice Advisor
Is the Developing World under Threat of an Environmental Super-Villain?
June 18, 2015 | Inter-American Development Bank
Prepared by IFAC's Communications Department. Contact communications@ifac.org for further information.

Copyright © 2015 by the International Federation of Accountants (IFAC). All rights reserved. Written permission from IFAC is required to reproduce, store or transmit, or to make other similar uses of, this document.