Desde PERA

BLOG 1 NIAs

1¿Cuál  es el propósito  de la auditoría externa?

2¿Cómo se practica la auditoría externa en El Salvador?

3Basados en las NIAs,  ¿cómo se define la auditoría?

4¿Expliqué la auditoría utilizando la teoría de la agencia?

5¿Explique en qué consisten los encargos de aseguramiento?

6¿Cuál es el objetivo de una auditoría?

7¿Explique por qué la auditoría es solamente un tipo que encargó de aseguramiento?

8¿Explique en qué consiste y cómo se expresa un aseguramiento un razonable?

9¿Explique en qué consiste y cómo se expresa un aseguramiento limitado?

10¿Explique los principales pasos a seguir en una auditoría externa?

11¿Qué significa, que los estados financieros presentan un punto de vista verdadero y razonable en todos los aspectos materiales?

12¿Explique cuáles son los tipos de auditoría que se señalan en la Ley Reguladora del Ejercicio de la Contaduría?

13¿Cuáles son los derechos y las obligaciones de un auditor externo contratado en El Salvador?

14¿Expliqué cuál es la misión del IFAC?

15¿Expliqué el alcance y la autoridad del IAASB  y su relación con el IFAC?

16¿Expliqué  como se encuentran regulada la Profesión de la Contaduría Pública y Auditoría  en El Salvador?

Fuente:  ACCA/F8

Desde Darden School of Business UV

APRIL 2017

Designing for Growth: 5 Keys to Innovation

Jeanne M. Liedtka   |   Design Thinking, Innovation and Growth

Infuse your organization with collaborative creativity and problem-solving. Professor Liedtka and co-author Randy Salzman discuss an important innovation methodology. Read More

Investigación

Desde HBR

Set Ground Rules for Behavior in Your Next Meeting

It’s helpful to start a meeting by agreeing on procedural rules, like “start on time and end on time” and “put phones on vibrate.” But ground rules that focus on behavior, not just logistics, can help your meeting be even more successful. These rules describe specific actions that team members should take to act effectively. Here are a few to consider:

• State views and ask genuine questions. This rule discourages monologues and arguments, and encourages a conversation in which members seek to understand everyone’s point of view.
• Use specific examples and agree on what important words mean. You want all team members to use the same words to mean the same thing.
• Explain reasoning and intent. This allows members to understand how others reached their conclusions and see where their reasoning differs from yours.
• Jointly design next steps. This ensures that everyone is committed to moving forward together as a team.

Adapted from “8 Ground Rules for Great Meetings,” by Roger Schwarz

Desde Investopedia

TERM OF THE DAY

North American Free Trade Agreement - NAFTA The North American Free Trade Agreement (NAFTA) is a piece of regulation implemented January 1, 1994 simultaneously in Mexico, Canada and the United States that eliminates most tariffs on trade between these nations. The essence of a free trade measure, NAFTA’s purpose is to encourage economic activity between the three major economic powers of North America. Numerous tariffs (with a particular focus on those related to agriculture, textiles and automobiles) were phased out on a gradual basis, beginning with the agreement’s implementation and ending on January 1, 2008.

Breaking it Down: About one-fourth of all U.S. imports (especially crude oil, machinery, gold, vehicles, fresh produce, livestock and processed foods) comes from Canada and Mexico... Read More

Desde eIFRS translations Alert

Nuevas traducciones al español disponibles en línea

La Fundación IFRS tiene el placer de anunciar la publicación de dos nuevas traducciones al español:

• Proyecto de Norma Características de Cancelación Anticipada con Compensación Negativa (Modificaciones propuestas a la NIIF 9), publicado por el Consejo de Normas Internacionales de Contabilidad (el Consejo) en inglés en abril de 2017. Recepción de comentarios hasta el 24 de mayo de 2017.
• Proyecto de Norma Mejoras a la NIIF 8 Segmentos de Operación (Modificaciones propuestas a las NIIF 8 y NIC 34), publicado por el Consejo en inglés en marzo de 2017. Recepción de comentarios hasta el 31 de julio de 2017.

Se pueden consultar estos proyectos de norma en la sección 'Open for comments' de nuestra página web. Los suscriptores eIFRS Comprehensive o eIFRS Professional pueden acceder a las traducciones al español haciendo clic aquí. (hace falta inscribirse).

 

Herramienta de Búsqueda de Terminología

 

Acceda Ahora

 

Para más información sobre nuestras traducciones consulte la lista de traducciones disponibles. Si le interesa comprar nuestras publicaciones traducidas visite nuestra Tienda IFRS.

Desde IFRS Conference alert

IFRS^® Foundation Conference—implementing IFRS 16 Leases requirements

 

Tuesday 9 May 2017, The Bloomsbury Hotel, London, UK

10 days left to register—book now!

Register for the Implementing IFRS 16 Leases Requirements conference and gain first-hand insight into the Standard and how to implement it. The conference will be useful for those at an early stage of the implementation process or looking for a refresher on last year’s event.

Key sessions include:

• An Overview of IFRS 16: Hear from those involved in setting the Standard
• The International Dimension: Get updates on the European Union’s endorsement and interaction with the FASB
• Talking about Transition: Understand the options available

View the latest agenda.
Experts speaking in 2017 include:

• Patrina Buchanan, Associate Director, IASB
• Stephen Cooper, Member, IASB
• Kathryn Donkersley, Senior Technical Manager, IASB
• Sam Holland, Senior Director–Accounting Officer, S&P Global
• Sue Lloyd, Vice-Chair, IASB
• Gunnar Nyman, Senior Accounting Specialist, Telefonaktiebolaget LM Ericsson
• Brian O’Donovan, Partner, KPMG
• Terry Thornton, Downstream Head of Accounting Policy, BP

On Wednesday 10 May, Informa will be running a conference on IFRS 16—Application in Practice, taking a closer look at the practical application of the Standard, which will be useful for those at a more advanced stage who are willing to expand their knowledge on transaction-specific issues. Both conferences will be held at The Bloomsbury Hotel, London.

You can email registration@ifrs-conference.org or call +44 (0)20 7017 5509 to register for either conference, or use the following links:

• Implementing IFRS 16 Leases Requirements
• IFRS 16—Application in Practice

Kind regards,
IFRS Foundation’s Education Initiative

(The conference is managed under contract by IIR Ltd (UK) for the IFRS Foundation.)

Investigación

Desde Investopedia

TERM OF THE DAY

Agency Theory The agency theory is a supposition that explains the relationship between principals and agents in business. Agency theory is concerned with resolving problems that can exist in agency relationships due to unaligned goals or different aversion levels to risk. The most common agency relationship in finance occurs between shareholders (principal) and company executives (agents).

Breaking it Down: Agency theory addresses problems that arise due to differences between the goals or desires between the principal and agent. This situation may occur because the principal isn’t aware of... Read More

Desde HBR

How to Navigate Political Discussions at Work

Talking about politics at work can be tricky: However strong your views are, you don’t want to alienate your coworkers. Here are some strategies for having a tactful, diplomatic dialogue.

• Focus on learning. Chances are, you’re not going to change your coworker’s mind, so frame your conversation as a chance to learn about their viewpoint instead. Ask questions. Be curious and open-minded.
• Show respect. Validate the content of your colleague’s argument with phrases like, “I can see you care about this a lot” or “It sounds like you’ve thought this through.”
• Seek common ground. To prevent the conversation from getting overheated, look for areas where you and your colleague are aligned. Don’t demonize the other person just because you disagree.
• Deflect if necessary. If your colleague brings up politics, you don’t have to join the conversation. You’re not obligated to be candid about your thoughts and feelings.

Adapted from “Should You Talk About Politics at Work?” by Rebecca Knight

Desde Tec Review

Tec Review

Investigación

Desde Observatorio ITESM

Aprendizaje instantáneo La educación superior enfrenta actualmente el desafío de un entorno globalizado y una creciente necesidad de innovar en los procesos de enseñanza-aprendizaje para formar a los profesionistas que demanda el cambiante mundo laboral. En el futuro, una nueva forma de producir experiencias significativas para los alumnos, será mediante el "aprendizaje instantáneo".

Desde IFAC

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