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June 24, 2016

The Best of July-August 2016

Idea Watch

How to Make the Most of Omnichannel Retailing by Xueming Luo

If you’re trying to get in-store customers to shop online, you may be fighting a losing battle.

Feature

Beyond the Holacracy Hype by Ethan Bernstein, John Bunch, Niko Canner, and Michael Lee

The overwrought claims — and actual promise — of the next generation of self-managed teams.

Feature

Why Diversity Programs Fail by Frank Dobbin and Alexandra Kalev

They fly in the face of everything we know about how to motivate people to change.

Feature

How to Pay for Health Care by Michael E. Porter and Robert S. Kaplan

One argument: “Bundled payments are the only true value-based payment model for health care.”

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Desde CCES

Desde HBR

June 23, 2016

Use Data to Tell Better Stories in Your Content Marketing

Content marketers need to be good storytellers with data. A few best practices can help you: First, develop the story you want to tell by imagining the outcome you want. Center your research on that goal. Let your marketing bias shape your research, but make sure you are accurately reflecting your data set. Look for interesting patterns and find an angle that will be surprising to readers. Once you know your story, select the right format to tell it (white papers, infographics, blog posts, and simple graphics are effective). Before presenting your analysis, articulate your key message and highlight one or two surprising, memorable numbers. Strike a balance between text and visuals and use human examples to translate numbers into a relatable story. Finally, conclude your analysis with recommendations or insights to clarify the relevance of your research to your readers.

Adapted from “How Content Marketers Can Tell Better Stories with Data,” by Alexandra Samuel

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Desde IAI El Salvador

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NEWS

How a CPA license works across state lines Answers to the most common CPA mobility questions.

How to have a tough talk with a co-worker Here are 4 tips for surviving tense workplace conversations.

6 ethical questions about Big Data Regulation is developing at a much slower pace than technology.

Ways to encourage clients to give to charity (Video) Start by focusing more on altruism.

Desde HBR

June 16, 2016

Combat Loneliness When Traveling for Work

Ask anyone who travels for work: It’s not as glamorous as it looks, and many business travelers feel lonely when they’re on the road. To combat loneliness on your next trip, try the following:

• Don’t work in your room. If your hotel doesn’t offer coworking space, work in the hotel lobby or a nearby coffee shop.
• Steal small moments to stay in touch with people back home. Make quick calls to friends and family when you’re in transit, and use texts or pictures to stay connected.
• Skype or FaceTime. Seeing your loved ones’ faces, even for brief moments, is a huge help.
• Sightsee. Find some time to enjoy what’s unique about the places you’re visiting.
• Bring someone along. Have a companion when you can, or meet up with friends and colleagues in the area.
• Make the most of alone time. Read a book, watch a movie, or get to bed early.

Adapted from “Dealing with Loneliness While Traveling for Work,” by Amy Gallo

Desde THE JOURNAL

Best Jobs for Generation Z Include Several Tech Positions

The best jobs for Generation Z will include computer and information systems analyst, information security analyst and software developer, according to a new report by CareerCast, a national job search site.

Building the Future: Tinkering and Playful Learning

We've assumed that focusing on STEM skills, like robotics or coding, are important, but the reality is that STEM skills are enhanced and more relevant when combined with traditional, hands-on creative activities.

Augmented and Virtual Reality: Where Is the Educational Value?

K-12 schools are beginning to see the educational value of virtual and augmented reality and are investing in these technologies even though price points are still aimed at higher-end markets.

Desde NIIF.Co

Reporte de información financiera: “Taxonomía en XBRL”, Qué es?

marzo 26, 2016 por NIIF CO · Comentar

La sensación general al leer este titulo puede ser, alta complejidad, rechazo, apatía o peor aun, no sentirnos aludidos con el tema; por lo tanto con el respeto de los ingenieros de sistemas expertos en XBRL, me permito dar una opinión desde la óptica de un contador público, la cual espero resulte de utilidad a mis colegas al momento de enfrentarnos a este nuevo reto.
Porqué hablar de taxonomías en XBRL? Porque cada día más entidades de supervisión y control del país se suman a requerir información financiera de esta manera, lo que hace que quienes deban reportar se vean obligados a familiarizarse con el tema.  Como sabemos, los obligados a llevar contabilidad en Colombia, tanto privados como públicos, fuimos clasificados en un grupo, marco normativo y cronograma específico a aplicar por lo que el universo de personas afectadas por este tema será entonces, casi el mismo de los obligados a aplicar Normas de Información Financiera.
Taxonomía no es otra cosa que una estructura, una clasificación u orden que obedece a unas características comunes, y
XBRL (eXtensible Business Reporting Language), es un lenguaje informático, de uso libre, basado en XML, pero hecho específicamente para reporte de información financiera, y lo más importante tiene inmersas las reglas de negocio dentro de su desarrollo, lo cual proporciona grandes ventajas de calidad de información, comparabilidad, facilidad para explotación de información por las entidades gubernamentales  y en el futuro debería materializarse en un ahorro para los preparadores de información y simplificación en reportes a entidades de control.  Por ser normas estándar y reporte estándar, permite que la información preparada por un contador colombiano amplíe su espectro de uso a nivel mundial.
Relación entre NIF y XBRL?  la taxonomía XBRL es un espejo de cada uno de los estándares internacionales Pleno y Pymes, llevado a una forma de reporte.   Hay varias formas de ver esas taxonomías, algunas de ellas absolutamente incomprensibles para un contador público común, otras se pueden visualizar en tablas con filas y columnas mucho mas claras a nuestro entender.
Estos reportes están conformados por estados financieros, y notas o revelaciones, y cada uno de ellos reflejan y contienen referencias a cada una de las normas correspondientes y validaciones estándar.  La forma como se pueden estructurar los requerimientos de información puede variar, ya que la Taxonomía básica para cada estándar de información financiera es muy amplia, entonces lo que cada entidad de supervisión solicite puede tener más o menos información de ese total posible, aunado a que siguiendo unas reglas informáticas y de negocio se puede crear la taxonomía extendida, a fin de satisfacer necesidades particulares no contenidas en el estándar internacional.
Como se prepara el reporte? Generalmente se prepara en excel y se convierte a XBRL.
Si se va  a convertir con una herramienta interna del preparador de información, es un trabajo conjunto con tecnología, que parte de las taxonomías en XBRL, publicadas por quién hace el requerimiento.  En general en Colombia, por costos y para facilitar la utilización, hay casos en que quien requiere suministra una herramienta de forma temporal para la conversión de los archivos a XBRL antes de su transmisión, así el preparador  trabaja en unas plantillas en excel que luego deberán superar un proceso de conversión y validación.
De este brevísimo resumen se pueden concluir varias cosas:

1. Hablar de taxonomía XBRL, no es un tema de otro planeta, si bien es complejo en su interior, a nivel de reporte puede no ser tan complicado, especialmente si se tiene un adecuado manejo de la norma.
2. La cantidad de información a reportar tiende a ser mayor, esto obedece a los requerimientos de los marcos normativos, más que de la forma de reportar.
3. En principio se pueden aprovechar las herramientas suministradas para la preparación, conversión y validación, sin perder de vista en un mediano plazo la forma como se deberán trabajar de forma autosuficiente.
4. El reporte en XBRL podría llevarnos en un futuro a hacer un único cargue de un total de información financiera, del cual se nutra cada entidad de control tomando lo que necesite, evitando al preparador presentar varios reportes a la medida.

Desde HBR

June 15, 2016

Avoid Fighting With Your Spouse When You Get Home From Work

The most challenging part of the day can be when you arrive home and inadvertently get into a fight with your spouse. It happens because we often forget our interpersonal skills as soon as we walk through the door. We tend to think we can just “be ourselves” without worrying about how we’ll be perceived or the impact on our partners. But people skills are just as necessary at home as they are at work. It’s unrealistic and unhelpful for couples to expect that they’ll automatically be in sync when they arrive home; different needs, different recovery times, and different experiences during the day make it more likely that you’ll be out of sync. That’s why it’s important to identify your needs as individuals and talk about them as a couple — but don’t do it right when you get home. Set aside some time to talk when you’re both feeling more relaxed.

Adapted from “How to Not Fight with Your Spouse When You Get Home from Work,” by Ed Batista

Desde HBR

June 14, 2016

A Safe Way to Cut People Off in Meetings

When meeting participants veer off topic, critical agenda items suffer. But even when leaders or peers intervene, it’s often too late, and the typical approach (“This is really interesting, but can I suggest we get back to the topic at hand?”) leaves everyone feeling awkward. Thankfully, there is a simple solution to this predicament: the word “jellyfish.” Jellyfish are, of course, those funny-looking creatures that have drifted along on ocean currents for millions of years. Use the word to prevent drifting in meetings by introducing the jellyfish rule: If any attendee feels the conversation is heading off course or delving into an inappropriate level of detail, they simply say “jellyfish” or “I think we’re having a jellyfish moment.” It’s a safe, effective, accessible catchall for “Why don’t you take this offline — the rest of us would like our meeting back.”

Adapted from “The Right Way to Cut People Off in Meetings,” by Bob Frisch and Cary Greene

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Desde HBR

June 13, 2016

Design the Right Recruiting Strategies to Attract Top Talent

The fight for new talent is intense across all industries. To connect with the best and brightest, you need to redesign your recruiting strategies to meet people where they are. Don’t rely on the same old social media platforms — venture out. Find platforms that are connected to the industry you’re recruiting for, and then look for people who are using them to have smart, relevant conversations. If you’re impressed by someone’s questions, answers, or posts, you may have identified a potentially valuable employee. And don’t forget to tap your current employees. They can tell you where they connect with like-minded individuals, and help you to launch networks, events, and training programs that are organized to meet your company’s specific needs.

Adapted from “Recruiting Strategies for a Tight Talent Market,” by Erica Dhawan

Desde IFRS Foundation

Joint IFRS Foundation, PAFA and ICPAK Conference

Conference alert Joint IFRS® Foundation, PAFA and ICPAK Conference   We are pleased to announce that the IFRS Foundation, Pan African Federation of Accountants (PAFA) and Institute of Certified Public Accountants of Kenya (ICPAK) will jointly host an IFRS Conference and IFRS for SMEs® Standard workshop at the Safari Park Hotel in Nairobi, Kenya on 24–26 August 2016. This two-and-a-half-day conference will bring together leaders in financial reporting from the private and public sector(s), regulatory bodies, the International Accounting Standards Board (the Board), as well as accounting professionals and others with interest in IFRS Standards. The conference will focus on the implementation of our new Standards: IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, as well as agriculture related issues (including fair value and bearer-plant amendments to IAS 16 Property, Plant and Equipment). There will be an update from the Board on current major projects, and discussion will also cover: the application of IFRS Standards; implementation issues relating to IFRS 16 Leases; IFRS regulatory issues and rate-regulated activities; fair value and other cross-cutting issues in measuring assets and liabilities in accordance with IFRS Standards; and the IFRS for SMEs Standard. Key speakers include: Hans Hoogervorst, IASB Chairman Darrel Scott, IASB Member Wei-Guo Zhang, IASB Member Hugh Shields, IASB Executive Director   To view the conference programme, please visit the IFRS Foundation website. Register online today for conference participation. [this link takes you to an external website]   We look forward to seeing you in Nairobi! Yours sincerely, IFRS Education Initiative

Desde IFRS Alert

Normas NIIF^® 2016—Próximamente


Estimado Cliente:

Tenemos el placer de informarle de que las Normas NIIF 2016 se publicarán en julio. El precio será de £72 más gastos de envío.

Novedades en esta edición

Normas NIIF 2016 es la única edición oficial impresa del texto consolidado de los pronunciamientos autorizados del IASB emitidos a 13 de enero del 2016 e incluye nuevos requerimientos con una fecha de vigencia posterior al 1 de enero del 2016 como consecuencia de las modificaciones procedentes de:

• una nueva Norma (NIIF 16 Arrendamientos);
• Cambios en la Fecha de Vigencia de la NIIF 15; y
• Cambios en la Fecha de Vigencia de las Modificaciones a las NIIF 10 y NIC 28.

Normas NIIF 2016 (ISBN: 978-1-911040-25-8) (Producto: 1918) cuesta £72, más gastos de envío. Se aplican descuentos para más de 10 copias, estudiantes, mayoristas, académicos, librerías y para residentes en países de ingresos medios o bajos (consulte en nuestra tienda online). Además, publicaremos un eBook de las Normas NIIF 2016. El precio será de £72 y no se aplicará ningún descuento.

Si quisiera registrar su interés en esta edición, visite nuestra tienda online. Le informaremos cuando esté disponible.

Un cordial saludo,

IFRS Servicios de Contenido

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Desde IFAC

Informes sobre estados financieros auditados - Normas nuevas y revisadas y modificaciones de concordancia

Reporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments

Status: Completed

Las normas nuevas y revisadas sobre estados financieros auditados responden a las llamadas de los inversores y otros usuarios de los estados financieros auditados de los informes de auditoría más informativos y relevantes con base a la auditoría que se realizó. Este normas nuevas y revisadas sobre estados financieros auditados incluyen nuevo NIA 701, Comunicación de asuntos de auditoría clave en el informe del auditor independiente, y un número de la NIA revisadas, incluyendo la NIA 700 (Revisada), Formación de la opinión y emisión de informe de auditoría sobre los estados financieros, y la NIA 570 (Revisada ), empresa en funcionamiento. Ejemplos de informes  que ilustran diversas circunstancias se incluyen en las normas nuevas y revisadas sobre estados financieros auditados. Las normas nuevas y revisadas sobre estados financieros auditados serán eficaces para las auditorías de estados financieros para periodos que terminan en o desde el 15 de diciembre 2016.

Informes sobre estados financieros auditados - Normas nuevas y revisadas y modificaciones de concordancia (PDF | 1.6 MB)
Reporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments
Date: May 26, 2016

 

Copyright © 2016 The International Federation of Accountants (IFAC). All rights reserved.

Desde HBR for Educators

New in International Business

NEW CASE Apple In China Thunderbird School of Global Management This case examines Apple's early entry into China, the challenges it faces there, and the evolution of its local sales and manufacturing activities. Students also learn about the Chinese telecommunications industry.    NEW CASE HNA Group: Global Excellence with Chinese Characteristics Harvard Business School As HNA Group seeks to replicate its success abroad, the company aims to elevate its service while maintaining a unique culture based on traditional Chinese values.    NEW CASE Chilli Beans: Peace, Love and Sunglasses Harvard Business School Chilli Beans is the most popular sunglasses retailer in Latin America. Students learn about the firm's stategy, culture, and operations, as well as the issues it faced when moving into the U.S. market. NEW CASE ENOVE: Business Strategy in a Transitioning Economy Ivey Publishing In the wake of the Arab Spring, ENOVE must develop an expansion strategy in the unstable political and economic environment of Tunisia, its home country. President Peter Bismuth must decide whether to relocate operations to Morocco.    NEW ARTICLE Lessons Learned from International Expansion Failures and Successes Business Horizons This article examines the foreign-market successes and failures of companies such as Tesco, Best Buy, Target, Aldo, Walmart, and Carrefour. The authors offer guidance for other companies looking to expand their physical presence abroad.    NEW NOTE Kaizen in Translation: Suggestions Systems Across Cultures Darden School of Business This note examines the introduction of kaizen operations-improvement methods in 5 culturally distinct countries. Breaking down kaizen processes by function and cultural attribute can help unlock the key to its practical success. See more new cases and articles in International Business.

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