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INVESTOPEDIA Term Of The Day

January 29, 2016Blockchain

A blockchain is a public ledger of all Bitcoin transactions that have ever been executed. It is constantly growing as 'completed' blocks are added to it with a new set of recordings. The blocks are added to the blockchain in a linear, chronological order. Each node (computer connected to the Bitcoin network using a client that performs the task of validating and relaying transactions) gets a copy of the blockchain, which gets downloaded automatically upon joining the Bitcoin network. The blockchain has complete information about the addresses and their balances right from the genesis block to the most recently completed block.

Desde HBR

January 29, 2016

Successful Bosses Act Quickly to Reward Good Work

One simple action can dramatically increase any manager’s success in gaining the support and engagement of employees: recognizing great work. That means calling out excellent accomplishments by your employees right away—and doing so in consistent and regular increments. A handwritten note trumps an email. Public recognition in a meeting or peer group makes people feel even more appreciated. And an award presented in a public setting is most effective in conveying a sense of a good job properly acknowledged. Not only does recognition have a powerful effect on those being called out, it also has a motivating impact on peers who see great work being rewarded.

Adapted from “The Easiest Thing You Can Do to Be a Great Boss,” by David Sturt

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Turning the Tide: Un reporte que busca el bien común a través del proceso de admisión universitaria

Harvard Graduate School of Education

• En un esfuerzo sin precedentes, líderes de las universidades más prestigiosas se reunieron para anunciar el lanzamiento del reporte: Turning the Tide: Inspiring Concern for Others and the Common Good through College Admissions, un esfuerzo para formar un nuevo proceso de admisión universitaria que promueva el bien común.

• El informe incluye recomendaciones para reformar el proceso de admisión universitaria y promover un mayor compromiso ético con los aspirantes, reducir la presión excesiva por ingresar a la universidad y nivelar el terreno de juego para los estudiantes con desventajas económicas.

Ir a la nota: http://bit.ly/TurningTheTideHE

Desde HBR

January 28, 2016

Help Your Employees Learn From Each Other

Analysts estimate that Fortune 500 companies lose a combined $31.5 billion per year from employees failing to share knowledge. Here’s how to keep people from recreating the wheel, repeating others’ mistakes, or wasting time searching for specialized information:

• Create a designated space for vicarious learning. Having a common space that individuals recognize as the gathering place for ideas and experiences lays the foundation for sharing knowledge.
• License and endorse vicarious learning. Leaders should be encouraging employees to seek and share experiences often. This gives individuals license to seek out what they need to learn, without fear that they’re being intrusive or that it will make them look bad.
• Plant starter seeds for vicarious learning. Set aside time at the beginning of meetings for people to discuss challenges and problem solve together. Or schedule a team breakfast or happy hour where employees can chat freely.

Adapted from “Is Your Company Encouraging Employees to Share What They Know?” by Christopher Myers

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INVESTOPEDIA Term Of The Day

January 28, 2016
Board Of Directors - B Of D

A group of individuals that are elected as, or elected to act as, representatives of the stockholders to establish corporate management related policies and to make decisions on major company issues. Every public company must have a board of directors. Some private and nonprofit companies have a board of directors as well.

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January 26, 2016

Stop Second-Guessing Your Decisions

Do you find yourself revisiting every decision you make, agonizing over whether it really was the right one? While everyone has doubts, second-guessing yourself too often can affect your leadership— and the perception of your leadership among other people. If you aren’t initially feeling confident about a chosen path, don’t discount where your intuition has led you. Try keeping a journal of recent decisions. Hopefully, you’ll find that your intuition has led you in the right direction over time and that even when you made mistakes, they were easily corrected. Another powerful way to stop questioning a decision in the moment is to make a plan to formally review it at a later date. It could be in a few weeks, or a few months — whatever feels appropriate. Add a reminder to your calendar and follow through.

Adapted from “Stop Second-Guessing Your Decisions at Work” by Carolyn O’Hara

Desde IFRS Foundation Alert

eIFRS Professional es el recurso online exclusivo de la Fundación IFRS con el que podrá acceder a las versiones autorizadas y comentadas de las NIIF, las interpretaciones, el procedimiento a seguir y muchos otros documentos de apoyo.

Entre las nuevas características se incluyen:

• Acceso inmediato a las NIIF 2015 Libro rojo, que incluyen documentos NIIF tales como NIIF 9, NIIF 14 y NIIF 15 (todo en español), 2016 IFRS Libro azul (en inglés), 2015 A Guide Through IFRS (en inglés), 2015 NIIF Documento Informativo para Presidentes en español (fecha esperada: febrero de 2016) y el texto completo de la NIIF para las PYMEs 2015 (fecha esperada: marzo de 2016).
• Acceso a otras normas emitidas en 2015 tales como Fecha de Vigencia de la NIIF 15.
• Una herramienta exclusiva de Comparación que muestra las diferencias entre las Normas con vigencia a partir de este año, el año anterior y el año siguiente.
• Una interfaz de usuario simplificada.
• Un acceso inmediato a cualquier documento del gran archivo eIFRS gracias al nuevo sistema de búsqueda combinado con sofisticadas opciones de filtrado.
• Una nueva herramienta de Búsqueda de Terminología con los últimos términos–disponible en 39 idiomas. Busca aproximadamente 1500 términos clave que se utilizan en las traducciones de las NIIF.

Estas nuevas características se han combinado para ofrecer el recurso líder del mercado a aquellos que trabajan con las NIIF. Haga clic aquí para ver un vídeo en el que se muestran todas las características del nuevo servicio.

La subscripción eIFRS Professional cuesta £295 al año por usuario (antes de aplicar descuentos). Para más información sobre el contenido de eIFRS Professional por favor visite la tienda online donde podrá realizar su pedido.

Saludos,

IFRS Servicios de Contenido

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Resources | View All
Clarified Auditing Standards: Audits of Financial Statements Prepared in Accordance with Special-Purpose Frameworks–Part 2
Article | Accounting Web
10 Minutes on Transforming the Audit Experience
Report | PwC
Audit Quality Indicators: The Journey and the Path Ahead
Report | Center for Audit Quality

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Auditors Warn of Big Changes to Retail
January 20, 2016 | Economia
The Impact of the Audit Reform on Audit Committees in Europe
January 19, 2016 | Fédération des Experts-comptables Européens – Federation of European Accountants
Pattern of Poor Performance at Some Auditors
January 17, 2016 | Independent.ie
Audit Merry-Go-Round Increases Competition but Limits Choice
January 17, 2016 | Financial Times
Audit and Assurance Faculty Google Hangouts
January 13, 2016 | Institute of Chartered Accountants in England and Wales
New Financial Statement Service a Gift to CPAs and Clients
January 13, 2016 | Accounting Web
How Accounting Firms Can Benefit from Adding Audit Services
January 12, 2016 | CPA Practice Advisor
Audit Committees Prefer Customized, Tailored Audit Quality Indicators
January 12, 2016 | Journal of Accountancy
New Report Highlights Efforts on Audit Quality Indicators and Explores the Path Ahead
January 12, 2016 | Center for Audit Quality
Three Reasons to Learn More about Audit Analytics
January 12, 2016 | AICPA Insights
Then and Now: How Tech Is Shaping the Audit
January 12, 2016 | Corporate Compliance Insights
Going Concern Opinions Trending Down, for a Reason
January 11, 2016 | Accounting Today

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Desde AICPA

Financial Reporting Framework for SMEs

The AICPA has issued its Financial Reporting Framework for Small- and Medium-Sized Entities. The FRF for SMEs™ accounting framework is designed for America's small business community. It delivers financial statements that provide useful, relevant information in a simplified, consistent, cost-effective way. The FRF for SMEs™ framework may be used when GAAP financial statements are not required.

Desde CPA Practice Advisor

The Top 5 Accounting Mistakes by Small Business Owners 

Errores contables en pequeñas entidades

 

Desde IFRS org

Lease (Arrendamientos)

These new accounting requirements bring lease accounting into the 21st century,

Desde Journal of Accountancy

Revenue recognition (Reconocimiento de los ingresos)

Revenue recognition, lease standards challenge preparers

By Ken Tysiac

January 21, 2016

- See more at: http://www.journalofaccountancy.com/news/2016/jan/revenue-recognition-leases-challenges-201613747.html#sthash.dG2Ko5s9.dpuf

Desde CCL

Leading Effectively January 19, 2016

5 Truths about the Millennial Workforce Many leaders think Millennials are needy, feel entitled and will leave the job if they don’t get their way. Well, maybe. But they’re also hard workers and valuable assets to your business, if you know how to keep them happy. Read More ›

The Secret to Teamwork Across Generations With a little ingenuity, you can create a teamwork environment that works for colleagues of every generation. CCL author Jennifer Deal offers some tactics to help you. Read More › How to Manage Paradox Paradoxes: those conflicting demands on the job that fuel tensions among people. CCL is helping organizations understand the impact of paradox, which when managed, results in better business performance. Read More › More Great Insights: 20 Big Ideas to Pursue in 2016  Never Underestimate This Leadership Quality  Up, Down and Sideways: How to Be a Better Leader in 2016

Need a Leadership Speaker for Your Next Event? CCL's Speakers Bureau brings experts directly to you – preparing your organization for success with dynamic and practical perspectives on today's most compelling leadership issues. Learn More ›

Join our Leading Insights Research Community Interested in complimentary white papers, guidebooks and on-demand Webinars? How about opportunities to review and/or test new products and tools? Join Leading Insights and take a quick profile survey!

UPCOMING WEBINAR & EVENTS Webinar: What Millennials Want From Work February 9, 2016 1-2pm ET Register ›   Event: The Conference Board Talent Management Strategies Conference February 2-3, 2016 - New York February 23-24, 2016 - San Diego Learn More ›   Event: The Conference Board Strategic HR Conference April 12-13, 2016 Learn More ›   Event: The Conference Board Leadership Development Conference May 5-6, 2016 - New York June 9-10, 2016 - Chicago Learn More ›   RESEARCH & INSIGHTS ABOUT CCL PRODUCTS & TOOLS   Copyright © 2016, Center for Creative Leadership, All rights reserved. Center for Creative Leadership, One Leadership Place, Greensboro, NC 27410

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Desde THE JOURNAL

• Severe Software Vulnerabilities Up in the Last Year

  According to Hasso Plattner Institute, while fewer software security vulnerabilities were reported worldwide in 2015 than in 2014, the number of published vulnerabilities with a high level of severity has increased.
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• Building Relationships and a Culture of Innovation

  Students with smartphones at school aren't a problem. Not teaching them how to use that phone to learn is a problem, said a leading educator during the opening session of FETC 2016 in Orlando.
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• Tablets to See Slow Resurgence

  Tablet sales declined substantially in 2015, but they aren't down for good, according to one market research firm. Nevertheless, their short-term growth will be slower than previously expected.
  More

Desde HBR

January 20, 2016 3 Types of Meetings to Stop Having In order to have fewer, more purposeful meetings, there are a few types that we all need to stop having — pronto. The worst offenders include: Convenience Meetings: When managers have information to disseminate to a large group, they often get everyone in a room together. But this usually disrupts work, and wastes time. Next time, circulate a memo, or have several one-on-one conversations. Formality Meetings: These meetings are called as a matter of tradition or habit. If you have to go looking for items to add to an agenda, you probably don’t need the meeting anymore. Social Meetings: Some meetings are called under the guise of collaboration or alignment, when it’s really connection that we’re after. While that’s a laudable goal, meetings are a pretty lousy way to foster it. Instead, invite people to a team-building activity, retreat, or a party. But make it optional. Adapted from “Stop Calling Every Conversation a Meeting,” by Al Pittampalli

Desde Investopedia

INVESTOPEDIA Term Of The Day

January 20, 2016

Bear Hug

An offer made by one company to buy the shares of another for a much higher per-share price than what that company is worth. A bear hug offer is usually made when there is doubt that the target company's management will be willing to sell.

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10 Myths About Online High Schools Jamie Littlefield Distance Learning Expert

10 Myths About Online High Schools Do you really know what you're talking about when it comes to online high schools? Learn the surprising truth behind these 10 online high school myths. READ NOW

10 Things to Do Before You Graduate College - The Best Ways to Prepare You won't want to graduate from college without doing these ten, not-so-obvious tasks. READ NOW

Why is College So Expensive? Here's why college is so expensive and what you can do to reduce your student loan burden. READ NOW

Find Open Source Textbooks for Free: Here's Where to Look Hate paying thousands for your required readings? Give free open source textbooks a try. A growing number of authors are publishing their writings online and allowing students to download them without paying a dime. READ NOW

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January 19, 2016

Set a Timer When Making a Tough Decision

We spend a lot of time and energy each day making choices — some minor, and some serious. But it’s possible to handle decisions of all kinds more efficiently. One strategy is to use a timer for the most difficult and unpredictable decisions. Some decisions are so complicated that you may never come to a conclusion that feels exactly right. So, set a specific amount of time, and when time’s up: make your best choice and move forward. It helps if you can make the decision smaller, with minimal investment, to test it. But if you can’t, then just make the decision. The time you save by not deliberating pointlessly will pay massive dividends in productivity.

Adapted from “3 Timeless Rules for Making Tough Decisions,” by Peter Bregman

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INVESTOPEDIA Term Of The Day

January 19, 2016

Cockroach Theory

A market theory that suggests that when a company reveals bad news to the public, there may be many more related negative events that have yet to be revealed. The term comes from the common belief that seeing one cockroach is usually evidence that there are many more that remain hidden.