martes, 27 de octubre de 2015

EDUCACIÓN

Universidad alternativa: "La Universidad se ha convertido en una fábrica de certificación"

El País

  • En la facultad de Bellas Artes de la Complutense está teniendo lugar una micro revolución. Aquí, la jerarquía profesor-alumno no existe. El conocimiento no es unidireccional y los temarios se amplían con la suma del conocimiento de los alumnos.
  • “La Universidad se ha convertido en una fábrica de certificación donde el aprendizaje no sucede y todo conduce a sacar una nota”, critica Acaso, que además es coordinadora de la Escuela de Educación Disruptiva de la Fundación Telefónica.
Ir a la nota: http://bit.ly/MariaAcasoUniversidad

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jueves, 22 de octubre de 2015

Actualización ISCP


IFAC informe de noticias

October 20, 2015
Are you a practitioner operating in a small- or medium-sized practice (SMP)? Take 10 minutes to respond to the 2015 IFAC Global SMP Survey, now open in 22 languages, and contribute to global insights about your critical sector.
Latest Viewpoint
The Importance of Winning the Beauty Contest
by Fayez Choudhury, Chief Executive Officer, IFAC
The business world’s version of the beauty contest – those award schemes, surveys and rankings of great places to work such as Fortune’s 100 Best Companies to Work For - seem to increasingly earn headlines in the business media. While these contests are a source of water cooler discussion and debate, there is of course a serious side. These contests reflect how organizations treat their people—but they also can help organizations attract new people, and retain the ones they have.
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
Select Auditing Considerations for the 2015 Audit Cycle
Report | Center for Audit Quality
Clarified Auditing Standards: Audits of Group Financial Statements–Part 2
Article | Accounting Web
2.
News | View All
Auditors Urged to Boost Governance Capacity in Developing Countries
October 20, 2015 | Public Finance International
Anton Colella: VW and the Mechanics of Corporate Failure
October 16, 2015 | ICAS
Inspection Observations Related to Auditing Standards No. 8 through No. 15
October 15, 2015 | Public Company Accounting Oversight Board
PCAOB Urges Focus on Risk Assessment Standards
October 15, 2015 | Journal of Accountancy
SA Maintains Top Spot for Its Auditing and Reporting Standards
October 14, 2015 | Biz Community
Key Areas of Risk in the 2015 Audit Cycle
October 12, 2015 | Journal of Accountancy
MBA Careers: Accountancy Careers Go High-Tech as Auditors Expand Recruiting
October 11, 2015 | Business Because
Audit Fees Increased 3.4% for Public Companies
October 8, 2015 | Accounting Today
FEE Responds to PCAOB Concept Release on Audit Quality Indicators
October 8, 2015 | Fédération des Experts-comptables Européens – Federation of European Accountants
Non-Audit Services Monitor: Colombia
October 7, 2015 | The Accountant
Docket 041 Comments
October 7, 2015 | Public Company Accounting Oversight Board
ASB Proposal Would Amend Standard on Auditor’s Report
October 1, 2015 | Journal of Accountancy
What PCAOB Inspectors Are Focusing on in 2015
October 1, 2015 | Journal of Accountancy
FRC's Work to Enhance Justifiable Confidence in Audit through Implementation of the EU Audit Regulation and Directive
September 29, 2015 | Financial Reporting Council
Business Reporting
1.
Discussion | The Never Ending Story of Prudence and IFRS
The recently issued Exposure Draft, Conceptual Framework for Financial Reporting, from the IASB includes reintroducing prudence as cautious prudence, but it can be argued that asymmetric prudence is also a necessary characteristic of useful financial information.
2.
Discussion | Помогите IASB создать будущее финансовой отчетности
Всем знакомо выражение: «Существует лишь то, что измеримо».
3.
Discussion | Руководящая роль совета директоров и финансового директора — ключ к успешному формированию интегрированной отчетности
Заключительное пленарное заседание в рамках недавнего Мирового конгресса бухгалтеров в Риме, названное «Интегрированное мышление — ключ к повышению эффективности и созданию дополнительной стоимости», наглядно показало, каким образом ключевые бизнес-ценности и стратегия организации строят фундамент для интегрированной отчетности и, в конечном итоге, для жизнеспособности бизнеса.
4.
Discussion | Повысить прозрачность в государственном секторе
Недостаток ясности и прозрачности в государственном секторе — основной фактор риска, угрожающий эффективности рынков капитала, общей финансовой стабильности и долгосрочному и устойчивому развитию.
5.
Resources | View All
Companion Guide for Not-for-Profits to the IFRS for SMEs
Guidance | Association of Chartered Certified Accountants
The Future of Corporate Reporting
Document | Fédération des Experts-comptables Européens – Federation of European Accountants
Sustainability and Reporting Trends in 2025
Document | Global Reporting Initiative
6.
News | View All
Accounting Restatements Spur Misreporting by Other Companies, Study Finds
October 14, 2015 | Financial Director
ACCA Integrated Report 2014-15: Seeing Further, Doing More
October 14, 2015 | Association of Chartered Certified Accountants
SA Maintains Top Spot for Its Auditing and Reporting Standards
October 14, 2015 | Biz Community
New IAS Plus Feature: Pre-Meeting Summaries
October 14, 2015 | IAS Plus
Sovereign Debt: The Crisis Still to Come
October 13, 2015 | Public Finance International
Cadbury Is Sweeter
October 9, 2015 | Association of Chartered Certified Accountants
IASB Survey—Investor and Analyst Views Needed on the IASB’s Work Plan
October 9, 2015 | IFRS Foundation
Reforming Reporting: An Interview with Stephen Haddrill, UK Financial Reporting Council CEO
October 9, 2015 | GAA Accounting
New Thomson Reuters Content Helps Accounting Professionals with Financial Reporting
October 9, 2015 | MarketWatch
Market Reaction to Mandatory Nonfinancial Disclosure
October 8, 2015 | Harvard Business School
US Preparers Ready Themselves for Upcoming Changes to Revenue Recognition, Lease Accounting
October 8, 2015 | Fei Daily
Ian Ball: “If Germany Used IPSAS, It Would Need to Report a Loss Associated with Its Holdings of Greek Government Debt”
October 7, 2015 | The Accountant
Future of Reporting: Deeper Integration, Greater Scrutiny
October 7, 2015 | Global Reporting Initiative
Reshuffle at the IIRC’s Board: AICPA's Melancon Replaces King
October 6, 2015 | The Accountant
IASB Takes Stock
October 6, 2015 | Association of Chartered Certified Accountants
A Global Standards Advocate Answers Miller & Bahnson
October 2, 2015 | Accounting Today
PwC Malaysia: Inspiring Trust through Insight–Integrated Reporting in Malaysia
September 7, 2015 | PwC
The Global Reach of IFRS Is Expanding
September 2, 2015 | IFRS Foundation
Ethics
1.
News | View All
Anton Colella: VW and the Mechanics of Corporate Failure
October 16, 2015 | ICAS
VW Case Shows Need for Ethics in Cost-Benefit Toolkit
October 16, 2015 | Albuquerque Journal
A Whistleblower’s Role in Today’s World
October 14, 2015 | CFA Institute
Blatter Fights Ban as FIFA Plans Oct 20 Crisis Talks
October 10, 2015 | Business Standard
Margaret Krome: Short Shrift for Business Ethics Hurts Us All
October 6, 2015 | The Cap Times
Despite the Recent Scandals, 'Business Ethics' Isn't a Contradiction in Terms
October 6, 2015 | The Drum
Ethics in Business–Doing the Right Thing
October 5, 2015 | European Cleaning Journal
Namibia: Right Is Right and Wrong Is Wrong
October 1, 2015 | AllAfrica.com
FRC's Work to Enhance Justifiable Confidence in Audit through Implementation of the EU Audit Regulation and Directive
September 29, 2015 | Financial Reporting Council
SMP Committee Response to the IESBA Exposure Draft: Responding to Non-Compliance with Laws and Regulations
September 4, 2015 | IFAC
Finance Leadership & Development
1.
Discussion | A Teacher’s Guide to the IFAC Global Knowledge Gateway: Part 1–Transcending the Google Mentality
The IFAC Global Knowledge Gateway can be incredibly useful for accountancy educators and their students—curated information can be vastly useful in the digital age when so much is information is available it can become too much information.  
2.
Discussion | О важности пересмотра международных стандартов образования
На фоне общемирового сближения и повышения мобильности профессиональных бухгалтеров проект Комитета по международным образовательным стандартам в области бухгалтерского учета™ (IAESB™) по пересмотру и переработке пакета из восьми Международных образовательных стандартов™ (IES™) проясняет обязанности членов МФБ и других заинтересованных лиц, участвующих в обучении, профессиональном развитии и оценке качества образования профессиональных бухгалтеров.
3.
Discussion | Руководящая роль совета директоров и финансового директора — ключ к успешному формированию интегрированной отчетности
Заключительное пленарное заседание в рамках недавнего Мирового конгресса бухгалтеров в Риме, названное «Интегрированное мышление — ключ к повышению эффективности и созданию дополнительной стоимости», наглядно показало, каким образом ключевые бизнес-ценности и стратегия организации строят фундамент для интегрированной отчетности и, в конечном итоге, для жизнеспособности бизнеса.
4.
Discussion | Справедливое налогообложение
Налогообложение — важный элемент функционирования общества и веское доказательство существования «цивилизации».
5.
6.
Discussion | Роль профессиональных бухгалтеров в нормальном функционировании системы налогообложения
В последнее время во многих секторах экономики и среди политиков ведутся споры о роли налогообложения в обществе, приемлемых объемах налогового планирования и поведении налогоплательщиков.
7.
Resources | View All
How You Can Secure a Partnership Role: Find a Mentor and Have a List of Contacts in Every Specialism
Article | CityA.M.
How to Win the Game of Talent
Article | Journal of Accountancy
Advancing Innovation: What's Your Role?
Article | Strategic Finance
Hard Hitting “Soft” Skills
Video | Chartered Global Management Accountant
Trust, Voice, and Incentives: Learning from Local Success Stories in Service Delivery in the Middle East and North Africa
Report | World Bank
8.
News | View All
Prepare to Up Your Game
October 19, 2015 | Association of Chartered Certified Accountants
Bean Counters to the Rescue: Can Accounting Save Capitalism from Itself?
October 15, 2015 | Foreign Affairs
Management Accountants Expect Pay Bump
October 14, 2015 | CGMA Magazine
CFOs Crucial to Family-Owned Business Decisions
October 13, 2015 | CFO.com
Professional Services Salaries to Rise 3%
October 13, 2015 | Economia
MBA Careers: Accountancy Careers Go High-Tech as Auditors Expand Recruiting
October 11, 2015 | Business Because
How CPAs Can Prospect within a Specific Profession
October 9, 2015 | Accounting Web
CIMA Launches Updated Certificate in Business Accounting
October 8, 2015 | Chartered Institute of Management Accountants
Profession Well Represented in Women to Watch List
October 5, 2015 | Economia
Work/Life Balance Varies for Accountants Worldwide
October 2, 2015 | Accounting Today
Preparing for an Uncertain Future
October 1, 2015 | The Business Times
Hiring at Public Accounting Firms Hits All-Time High
October 1, 2015 | Journal of Accountancy
Go for the Gold!
October 1, 2015 | Strategic Finance
Lessons from Deep Down
September 28, 2015 | Moneyweb
Bonus Content: How to Be the CFO of the Future
September 1, 2015 | Chartered Accountants Australia and New Zealand
Islamic Finance
1.
Discussion | Ethics in Islamic Finance: Embracing Duties and Consequences in the Post-Crises Environment
This three-part article was adapted from Mr Ahmed’s speech at the 1st Global Ethical Finance Forum in Edinburgh on September 2, 2015.
2.
Discussion | Исламское финансовое дело — тенденция, которую невозможно игнорировать
2014 год был богат на международные события в сфере исламского финансового дела и важные эмиссии исламских ценных бумаг в форме суверенных облигаций сукук в Великобритании, Люксембурге (если говорить о Европе), ЮАР и Сенегале (на Африканском континенте).
3.
Resources | View All
Islamic Finance Quiz
Survey | CFA Institute
World Bank Annual Report–Islamic Frameworks for Financial Inclusion
Report | IslamicFinance.com
4.
News | View All
RAM Ratings Launches Sukuk Reflections to Catalyse Islamic Finance Thought Leadership
October 19, 2015 | CPI Financial
Islamic Finance Growth to Slow over Low Oil Price: S&P
October 19, 2015 | Yahoo News
Islamic Finance is Gaining Popularity in Key Markets
October 18, 2015 | Khaleej Times
Dubai Can Be Global Hub of Islamic Asset Management
October 17, 2015 | Khaleej Times
Mixed Fortunes for Islamic Banks
October 15, 2015 | Islamic Finance
Islamic Fund Management Industry Still a Fringe Player
October 13, 2015 | Zawya
Indonesia Hopes for an Islamic Banking Boom
October 9, 2015 | Daily Sabah
Performance & Financial Management
1.
Resources | View All
Crowdfunding Brings New Opportunities for CPAs
Article | Journal of Accountancy
Should the CFO Ever Trust a Robot?
Report | Association of Chartered Certified Accountants
Online Accounting Systems: Accounting for Cloud Security
Article | Journal of Accountancy
2.
News | View All
Prepare to Up Your Game
October 19, 2015 | Association of Chartered Certified Accountants
SME Growth Increases When Access to Lending is Available
October 16, 2015 | Association of International Accountants
Agility is Key for Finance SMEs: Government Policy Plays a Significant Role in Setting Up Small Firms for Success
October 15, 2015 | CityA.M.
UK Alternative Funding Market to Soon Hit £5 Billion
October 6, 2015 | The C Suite
Small Business Owners Go It Alone
October 6, 2015 | Accounting Today
Practice Management
1.
Discussion | SMPs: Heed the Call of the 2015 IFAC Survey! (And Why You Should)
As IFAC once more surveys the global constituency of small- and medium-sized practitioners (SMPs) and asks about the key challenges and opportunities they face, one professional makes the case for why SMPs should place greater emphasis on providing business advisory and consulting services related to the environment.
2.
3.
Resources | View All
5 Tips to Increase Profitability by Leveraging Technology
Article | AICPA Insights
Tips for Starting Your Own Practice
Article | Accounting Web
Top 3 Accounting Marketing Tactics for 2016
Article | Accounting Web
What to Consider before Taking the Value Pricing Plunge
Article | Accounting Web
How to Change Your Clients' Behavior
Article | Accounting Today
How to Get More Followers and Clients
Article | AAT
United We Thrive, Divided We Fail
Article | Journal of Accountancy
PCPS CPA Firm Top Issues Survey
Article | American Institute of CPAs
17 Game Changing Ideas for CPA Firms to Join Forces and Get Ahead
Article | AICPA Insights
How You Can Secure a Partnership Role: Find a Mentor and Have a List of Contacts in Every Specialism
Article | CityA.M.
How to Win the Game of Talent
Article | Journal of Accountancy
Succession Planning and CPAs’ Golden Opportunity
Article | Journal of Accountancy
Online Accounting Systems: Accounting for Cloud Security
Article | Journal of Accountancy
Three Risk Management Concerns Your Firm Should Address
Article | New York Society of CPAs
4.
News | View All
Is the Billable Hour Obsolete?
October 15, 2015 | The Atlantic
Agility is Key for Finance SMEs: Government Policy Plays a Significant Role in Setting Up Small Firms for Success
October 15, 2015 | CityA.M.
Mid-Tier’s Big Four Engine
October 13, 2015 | Association of Chartered Certified Accountants
Technology and International Opportunities Key to Future, Say AICPA Members
October 12, 2015 | AICPA Insights
MBA Careers: Accountancy Careers Go High-Tech as Auditors Expand Recruiting
October 11, 2015 | Business Because
Profession Wakes up to Social Media
October 9, 2015 | Accounting Web
How an Accounting Firm Convinced Its Employees They Could Change the World
October 8, 2015 | Harvard Business Review
Are SMEs Too Small to Invest in Social Enterprises?
October 7, 2015 | The Accountant
Non-Audit Services Monitor: Colombia
October 7, 2015 | The Accountant
PwC Tops Deloitte to Lead Big Four Auditors
October 6, 2015 | Financial Times
Small and Medium-Sized Practices Are Diversifying for Success Says First Global Study of Its Kind from ACCA
October 6, 2015 | Association of Chartered Certified Accountants
Small Business Owners Go It Alone
October 6, 2015 | Accounting Today
6 Ways to Attract Millennials to Your Firm
October 5, 2015 | Accounting Today
Art of Accounting: Clients That Outgrow You
October 5, 2015 | Accounting Today
Sell What They’re Buying
October 2, 2015 | Accounting Today
Work/Life Balance Varies for Accountants Worldwide
October 2, 2015 | Accounting Today
Preparing for an Uncertain Future
October 1, 2015 | The Business Times
Accountants Going Global
September 30, 2015 | Accounting Today
Risk Management & Internal Control
1.
Discussion | Разнообразие ресурсов для борьбы с мошенничеством в сфере финансовой отчетности
Мошенничество в сфере финансовой отчетности встречается относительно редко, но остается серьезной проблемой.
2.
Resources | View All
Cybersecurity and the CFO: The Financial Executive Podcast
Audio | Fei Daily
ISS Discusses the Board’s Role in Cyber Risk
Video | Boardroom Resources, LLC
Intellectual Property: Auditing the Process, 2nd Edition
Book | Institute of Internal Auditors
Digital Security Risk Management for Economic and Social Prosperity
Guidance | Organisation for Economic Co-operation and Development
3.
News | View All
Everything the Finance Exec Needs to Know about Cyber Security
October 8, 2015 | CFO.com