miércoles, 30 de septiembre de 2015

EQUIPO 10 SECCIONES 26-30 IFRS SMES

EQUIPO 10  SECCIONES 26-30 IFRS SMES  Semana 6



EQUIPO 9 SECCIONES 26-30 IFRS SMES

EQUIPO 9  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 8 SECCIONES 26-30 IFRS SMES

EQUIPO 8  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 7 SECCIONES 26-30 IFRS SMES

EQUIPO 7  SECCIONES 26-30 IFRS SMES  Semana 6



EQUIPO 6 SECCIONES 26-30 IFRS SMES

EQUIPO 6  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 5 SECCIONES 26-30 IFRS SMES

EQUIPO 5  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 4 SECCIONES 26-30 IFRS SMES

EQUIPO 4  SECCIONES 26-30 IFRS SMES  Semana 6



EQUIPO 3 SECCIONES 26-30 IFRS SMES

EQUIPO 3  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 2 SECCIONES 26-30 IFRS SMES

EQUIPO 2  SECCIONES 26-30 IFRS SMES  Semana 6

EQUIPO 1 SECCIONES 26-30 IFRS SMES

EQUIPO 1  SECCIONES 26-30 IFRS SMES  Semana 6

martes, 22 de septiembre de 2015

NOTICIAS DEL IFAC

September 22, 2015
You may have noticed translated Discussions & Viewpoints are starting to appear on the Gateway as some of IFAC’s member organizations have volunteered to provide translations of some content. If you are interested in helping with these efforts, please email us.
Latest Viewpoint
Avoiding “Tax Chaos” in the Globalized, Digital 21st Century
by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC
Toward the end of the OECD’s original plan for tackling international taxation—contained within quite understated “background” material—is a short paragraph that culminates in foretelling “global tax chaos” if unilateral measures are allowed to replace the current consensus-based framework. Two years later, we’re on the cusp of the OECD’s final deliverables, and the colossal negotiating process involved in realizing its ambitions.
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
PCAOB Dialogues Podcast
Website/Resource Center | Public Company Accounting Oversight Board
Due Diligence: Getting Started
Video | Institute of Chartered Accountants in England and Wales
Pay Attention to Non-Financial Measures When Performing Audits
Article | Journal of Accountancy
What Audit Committees Want from CFOs
Article | Deloitte
Canadian Professional Engagement Manual Plus (C•PEM Plus), 2015
Guidance | CPA Canada
Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom
Document | Social Science Research Network
Succeeding with a Arrow Focus
Article | Journal of Accountancy
2.
News | View All
Investors Trust Auditors the Most
September 17, 2015 | Accounting Today
Zimbabwe: Auditors under Increased Scrutiny
September 17, 2015 | AllAfrica.com
Round Table: US Management Accounting Profession
September 14, 2015 | The Accountant
Audit Quality Indicators
September 11, 2015 | Institute of Chartered Accountants in England and Wales
CAQ "Profession in Focus," Episode 7
September 9, 2015 | Center for Audit Quality
Importance of Audits of Internal Controls
September 9, 2015 | Public Company Accounting Oversight Board
Should Europe Reconsider New Audit Rules?
September 8, 2015 | LinkedIn
Wanted: Chairman EFAA Auditing Expert Group
September 8, 2015 | Nederlandse Beroepsorganisatie van Accountants
Non-Audit Services Monitor: United States
September 1, 2015 | The Accountant
Business Reporting
1.
Discussion | Does IFRS Have a Future in the US?
Although IFRS is gaining ground in jurisdictions around the world, several important factors seem to be preventing it from becoming a financial reporting framework for US domestic issuers.
2.
Resources | View All
Working in the Public Interest: The IFRS Foundation and the IASB
Document | IFRS Foundation
3.
News | View All
What Is Integrated Reporting and Why Does it Matter?
September 18, 2015 | Institute of Chartered Accountants of Scotland
Convergence of Accounting Standards: Quo Vadis?
September 17, 2015 | Business Mirror
Deloitte: Thinking Allowed—New Publication Series
September 16, 2015 | IAS Plus
New Publication: The Public at Large Benefits from Strong Accounting Standards
September 14, 2015 | IFRS Foundation
Ian Carruthers Named Chair of the International Public Sector Accounting Standards Board
September 14, 2015 | International Public Sector Accounting Standards Board
IASB Confirms Deferral of Effective Date by Issuing Formal Amendment to the Revenue Standard
September 11, 2015 | IFRS Foundation
Sixth Instalment of the IASB's Conceptual Framework Webcast Series
September 10, 2015 | IAS Plus
The Star Online: IRSC–Integrated Reporting Game Changer for Corporations
September 9, 2015 | IIRC
EFRAG, EFFAS/ABAF, and IASB Issue Summary of Outreach Event on Profit or Loss and OCI
September 9, 2015 | European Financial Reporting Advisory Group
Michel Prada Speaks at the Eurofi Financial Forum
September 9, 2015 | IFRS Foundation
Malaysia Defers Revenue Standard and Overall Effective Date for Transitioning Entities
September 8, 2015 | IAS Plus
AICPA Moves Forward with Clearing House of Financial Statements
September 8, 2015 | The Accountant
Ethics
1.
Discussion | Doing the Right Thing, Even when No One Is Looking: Thinking beyond Ethics
In the first part of a new video series, Mats Olsson, a Member of the IFAC Small and Medium Practices Committee, discusses how doing the right thing, for your clients and practice, is much broader than only behaving ethically—and making changes in your behavior and activities can improve your client’s business and enhance your role as a trusted advisor.
2.
News | View All
Blowing the Whistle as an Accountant
September 10, 2015 | Accounting Today
Surviving a Business Ethics Crisis
September 8, 2015 | The Huffington Post
Whistle-Blowing App to Help Secure Convictions
September 8, 2015 | Times Live
ACCA: Accounting is Champion of Ethical Business
September 7, 2015 | Ashdown Group
Non-Audit Services Monitor: United States
September 1, 2015 | The Accountant
Only 26% Indian Companies Have Full-Time Chief Compliance Officers: Survey
August 6, 2015 | Business-Standard
Finance Leadership & Development
1.
Discussion | Accountants: Helping Build a “Maker’s Economy”
Accountants can play an important role in fostering the “Maker’s Economy” by providing necessary guidance to entrepreneurs in the early stages of product development and business growth.
2.
Discussion | Four Reasons We Need to Talk about Regulation
Urgent questions surrounding the impact of regulation on growth and innovation in the global economy.
3.
Resources | View All
The Future Today
Website/Resource Center | Institute of Management Accountants, Association of Chartered Certified Accountants
The People Puzzle: Building and Retaining a Talented Accounting and Finance Team
Article | Robert Half
The CPA Conversation with Tom Hood
Video | MACPA
What Audit Committees Want from CFOs
Article | Deloitte
Resilience-Building Tips to Help You Perform under Pressure
Article | CGMA Magazine
Leading a Successful Team
Article | Strategic Finance
In Search of Finance and Accounting Talent
Article | CFO.com
The Importance of Finance
Video | Chartered Global Management Accountant
How to Handle Poor Performers
Article | Journal of Accountancy
Future Proofing the Profession
Report | Chartered Accountants Australia and New Zealand
4.
News | View All
Finding Qualified Job Candidates Getting Tougher
September 17, 2015 | CFO.com
Soft Skills Top Attribute for Accountants
September 16, 2015 | Economia
The Worm in the Bud
September 15, 2015 | Association of Chartered Certified Accountants
ACCA and IMA Explore Future Challenges Facing the Accounting Profession
September 15, 2015 | Institute of Management Accountants, Association of Chartered Certified Accountants
How Women Can Reach the Top in Accounting
September 12, 2015 | Fortune
It’s the Talent Gap, Stupid–An ICAS Survey of Finance Directors Revives War on Talent
September 11, 2015 | The Accountant
High Demand for Top Accounting Talent
September 10, 2015 | Accounting Web
9 Skills CFOs Will Need to Be Successful in the Future
September 10, 2015 | Business Insider
5 Ways Accountants Can Boost Their Soft Skills
September 10, 2015 | CPA Practice Advisor
What We Learned from AirBnB's Accounting Team
September 10, 2015 | AccountingFly
'Salaries Rise as Companies Hire More Graduates'
September 9, 2015 | BBC
UK CFOs Lead European Counterparts in Finance Function Digitisation
September 9, 2015 | CGMA Magazine
T100 Extra: Work-Life Balance
September 9, 2015 | Accounting Today
T100 Extra: The Most Important Issues Facing the Profession
September 8, 2015 | Accounting Today
CIMA and The Hackett Group Launch First-Ever Lifelong Learning Programme for Global Business Services and Shared Services Sector
September 7, 2015 | Chartered Institute of Management Accountants
How South Africa's CFO Applies Public Finance Management to Government
September 1, 2015 | AccountancySA
Moving from CFO to CEO: A Half Brainer
August 31, 2015 | CFO.com
What Are the Top Three Work-Related Issues for Chartered Accountants?
August 17, 2015 | Chartered Accountants Australia and New Zealand
Islamic Finance
1.
News | View All
KFH Participates in G20 Global Islamic Finance Conference
September 21, 2015 | AME Info
Islamic Finance Prospects in Africa Promising
September 21, 2015 | Daily Nation
Need to Adopt Global Standards for Jurisdictions of Islamic Economy -Al Awar
September 19, 2015 | Zawya
Big Interest, No Interest
September 13, 2015 | The Economist
Germany Urges Global Integration of Islamic Finance
September 10, 2015 | Pakistan Observer
Performance & Financial Management
1.
Resources | View All
When Accounting Meets Big Data
Article | Diginomica
2015 SME Insights Report
Article | SAICA
Paperless Choices for the Firm and Your Clients
Article | CPA Practice Advisor
The People Puzzle: Building and Retaining a Talented Accounting and Finance Team
Article | Robert Half
The Importance of Finance
Video | Chartered Global Management Accountant
2.
News | View All
SME's Must Look to Multinational Neighbours to Realise Growth Ambitions
September 17, 2015 | Business World
3 Ways SMBs Can Reduce Complexity in Their Finance Departments
September 16, 2015 | CPA Practice Advisor
Beating the Workflow Blame Game
September 15, 2015 | CFO.com
Accountants on the Frontline
September 14, 2015 | The Age
What We Learned from AirBnB's Accounting Team
September 10, 2015 | AccountingFly
Concerns over Spreadsheet Risks
September 9, 2015 | Economia
UK CFOs Lead European Counterparts in Finance Function Digitisation
September 9, 2015 | CGMA Magazine
10 Ways to Give Your Business the Best Chance at Longevity
September 1, 2015 | In the Black
Economic Surveys Provide a Detailed Look at the Characteristics of Small Businesses
July 18, 2015 | United States Census Bureau
Practice Management
1.
Discussion | Perspectives on Strengthening Small- and Medium-Sized Practices (SMPs): Parts Eight and Nine
In Parts Eight and Nine of this nine-part video series, IFAC SMP Committee Chair Giancarlo Attolini discusses an approach to managing client relationships that involves profiling clients according to four categories and identifies key practice management metrics. 
2.
Resources | View All
5 Ways CPAs Can Add Value in the Event of a Cybersecurity Attack
Article | AICPA Insights
Teamwork in the Accounting Firm
Article | Accounting Today
When Accounting Meets Big Data
Article | Diginomica
The People Puzzle: Building and Retaining a Talented Accounting and Finance Team
Article | Robert Half
Due Diligence: Getting Started
Video | Institute of Chartered Accountants in England and Wales
The CPA Conversation with Tom Hood
Video | MACPA
Practice Management: Succession Planning
Guidance | AccountingCPD.net
2015 Financial Benchmarking Report–Accountancy Firms
Report | Business Sense
Cost-Saving Tips for Small Firms
Article | Journal of Accountancy
Forensic Accounting: Beyond the Courtroom
Article | Strategic Finance
Succeeding with a Arrow Focus
Article | Journal of Accountancy
How to Handle Poor Performers
Article | Journal of Accountancy
3.
News | View All
Finding Qualified Job Candidates Getting Tougher
September 17, 2015 | CFO.com
Intuit Unveils Top 20 Accounting Firms of the Future
September 15, 2015 | CPA Practice Advisor
Accounting Today Names Best US Firms to Work For
September 15, 2015 | Accounting Today
Accountants on the Frontline
September 14, 2015 | The Age
Analysis: UK’s Small Accountancy Firms
September 9, 2015 | Economia
Concerns over Spreadsheet Risks
September 9, 2015 | Economia
Profits Up at US Accounting Firms
September 8, 2015 | CPA Practice Advisor
CPA Firm Fees and Income Continue to Grow
September 8, 2015 | Accounting Today
Non-Audit Services Monitor: United States
September 1, 2015 | The Accountant
Can ShineWing Become China's First Great Multinational Professional Services Firm?
August 1, 2015 | In the Black
Risk Management & Internal Control
1.
Resources | View All
Cyberwarriors with Calculators: The Role of Accounting and Finance Professionals in a Company’s Cybersecurity
Report | Association of Chartered Certified Accountants
5 Ways CPAs Can Add Value in the Event of a Cybersecurity Attack
Article | AICPA Insights
NBA Program Sharing Knowledge
Website/Resource Center | Nederlandse Beroepsorganisatie van Accountants
Staying a Step Ahead: Internal Audit’s Use of Technology
Report | Institute of Internal Auditors
Implementing an Effective Risk Appetite
Guidance | Institute of Management Accountants
A Global View of Financial Services Auditing: Challenges, Opportunities, and the Future
Report | Institute of Internal Auditors
Turn the Tables
Article | Association of Chartered Certified Accountants
Are You Prepared for a Cybersecurity Attack?
Article | AICPA Insights
Forensic Accounting: Beyond the Courtroom
Article | Strategic Finance
2.
News | View All
Homeland Security Websites Vulnerable to Cyber Attack: Audit
September 18, 2015 | Reuters
Report: Lack of Risk Management Puts Small Firms in Danger
September 16, 2015 | Accounting Web
ICAI Issues Guidance Note for Internal Financial Controls
September 16, 2015 | Economic Times
5 Ways Not-for-Profits Can Detect and Prevent Fraud
September 15, 2015 | AICPA Insights
US Survey: 60% of Boards Want Increased Risk Management Oversight by Senior Management Teams
September 15, 2015 | American Institute of CPAs
The Software Secretaries
September 12, 2015 | The Economist
Cyber Security: The Upside and the Downside–Part 2
September 11, 2015 | Internal Auditor
Trouble Shooting
September 10, 2015 | The Economist
Internal Auditors Press SEC to Require Their Job
September 9, 2015 | Wall Street Journal
Failure To Monitor Third Parties Heightens Bribery and Corruption Risks, KPMG Survey
September 8, 2015 | KPMG
Sustainability
1.
News | View All
2015 Top Markets Report–Environmental Technologies
September 17, 2015 | Export.gov
Capitalism Must Evolve to Solve the Climate Crisis
September 16, 2015 | The Conversation
The 2015 Sierra Nevada Snowpack Is at a 500-Year Record Low
September 14, 2015 | The Conversation
Green Bonds & Climate Policy: Building a Foundation for Scalable Investment
September 14, 2015 | World Bank
New Report from ACCA Calls on Corporate World to Lead the Way in Fight for Children’s Rights
September 14, 2015 | Association of Chartered Certified Accountants
Build It and Growth Will Come
September 14, 2015 | The Huffington Post
Singapore’s Innovative Waste-Disposal System
September 13, 2015 | Wall Street Journal
Bringing Water Into Financial Risk Analysis
September 11, 2015 | World Forum on Natural Capital
Our Prosperity Is in Peril Unless We Shift from a Wasteful World to a ‘Circular Economy’
September 11, 2015 | The Conversation
El Niño–What It Will Bring This Year and How It Could Change with Global Warming
September 10, 2015 | The Conversation
China Launches Its First Carbon Efficient Financial Index
September 9, 2015 | TruCost
Can the Paris Climate Talks Prevent a Planetary Strike-Out?
September 8, 2015 | The Conversation
A Better Deal for Africa
September 8, 2015 | Association of Chartered Certified Accountants
International Aid Budgets Could Go Twice As Far–Here’s How
September 7, 2015 | The Conversation
Carbon Footprint Analysis
September 1, 2015 | Neuberger Berman
10 Ways to Give Your Business the Best Chance at Longevity
September 1, 2015 | In the Black
Does Climate Change Pose a Risk to Financial System Stability?
August 26, 2015 | Chartered Accountants Australia and New Zealand
These Countries Are Best Prepared for Climate Change
August 25, 2015 | World Economic Forum