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TERM OF THE DAY

Dividend A dividend is a distribution of a portion of a company's earnings, decided by the board of directors, paid to a class of its shareholders. Dividends can be issued as cash payments, as shares of stock, or other property.

Breaking it Down: The board of directors can choose to issue dividends over various timeframes and... Read More

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Before Taking an Expat Assignment, Make Sure Your Family Is on Board

Getting an expat assignment can be exciting, but it can also be hard on your family. Before accepting a temporary reassignment to another country, think it through with your partner or family. Be sure to frame the decision as a real choice — Should we go or stay? And consider the degree of change: If you live in Amsterdam, relocating to Brussels is very different from moving to Guangzhou, China. Then go through the pros and cons of each alternative, laying out the full implications for your children or extended family, your career — and your partner’s — and your support networks. Try to anticipate and discuss how the change would affect family dynamics — e.g., shifting from a dual-career marriage to one where a spouse stays at home, or replacing a grandmother babysitter with a professional nanny. These discussions will not only shape your decision about the assignment but also help set expectations and prevent resentment later on.

Adapted from “Making Your Expat Assignment Easier on Your Family,” by Katia Vlachos

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le informamos que este día 31 de enero de 2018, salió publicado en la Prensa Gráfica, sección clasificados el listado de personas naturales y jurídicas, inscritos en el Consejo de Vigilancia.

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TERM OF THE DAY

Balance Sheet A balance sheet is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by shareholders.

Breaking it Down: The balance sheet gets its name from the fact that the two sides of the equation above – assets on the one side and... Read More

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January 25, 2018 |   NACVA  |   CTI  |     |

Lease Accounting 2018 Update Overview—Putting it on the Balance Sheet In February 2016, the FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842).  The existing standard has been criticized because its bright line classification criteria enabled entities to structure leases in such a way as to avoid putting them on the balance sheet.  The new standard aims to improve and simplify the financial reporting for leases and create a model that provides for faithful representation of leasing transactions for both lessees and lessors.  This article summarizes the change. Read more»

In Case You Missed It:

An Analysis of Discount For Lack of Marketability Models and Studies: Calculating Discounts Accurately Depends a Lot on Company Specifics. Here’s What You Need to Know Dennis Bingham and KC Conrad provide a thorough look at options for calculating a discount for lack of marketability (DLOM), including restricted stock studies, pre-IPO studies, theoretical and option pricing models, discounted cash flow (DCF), Mandelbaum factors, and more. Read more»

Developing Supportable Attrition Rates in Customer Relationship Valuations: Valuation of the Customer Base The value of the customer base is a function of attribution. Measuring percentage attribution requires access to internal data, and this data is often missing. Where it is available, the valuation professional can use the Constant Revenue or Revenue Decline Model. This article explains how these models are developed. Read more»

QuickReadBuzz

Lessons to Learn from SEC Accounting and Auditing Enforcements SEC Should Define “Advisor,” Says CFA Institute This Time-Saving Trick Gets Advisors Fired.  Don’t do it.

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TERM OF THE DAY

Cash Flow Cash flow is the net amount of cash and cash-equivalents moving into and out of a business. Positive cash flow indicates that a company's liquid assets are increasing, enabling it to settle debts, reinvest in its business, return money to shareholders, pay expenses and provide a buffer against future financial challenges. Negative cash flow indicates that a company's liquid assets are decreasing. Net cash flow is distinguished from net income, which includes accounts receivable and other items for which payment has not actually been received. Cash flow is used to assess the quality of a company's income, that is, how liquid it is, which can indicate whether the company is positioned to remain solvent.

Breaking it Down: The accrual accounting method allows companies to count their... Read More

Desde HBR

Help Your Team Face Uncertainty by Acknowledging It

Uncertainty, whether it’s due to a reorganization at your company or political turmoil, is uncomfortable for everyone. If you sense that your employees are concerned about the future, don’t carry on with business as usual — directly acknowledge the issue. Even if your intention is to keep people focused, bottling your emotions and expecting employees to do the same can be dangerous. People may start to feel uncomfortable voicing their feelings or concerns. Some of your team members may look around and wonder how their colleagues are keeping it together while they’re losing sleep. Acknowledge that things seem chaotic and unpredictable at the moment. At the same time, avoid getting stuck in a negative spiral. Openly admit that you understand how people are feeling, but then talk about how everyone can stay productive together.

Adapted from “How to Keep Your Team Focused and Productive During Uncertain Times,” by Amy Gallo

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Desde IAI El Salvador

SEMINARIO – TALLER: “AUDITORIA FORENSE: MEJORES PRACTICA EN LAS INVESTIGACIONES”

Fecha: Viernes 2 y Sábado 3 de Febrero de  2018.

Inversión: Socios $200.00 + IVA y No Socios $250.00 + IVA

Aplica al apoyo de INSAFORP antes del jueves 25 de enero 2018.

Conferencista: Licda. Morena Arely Salinas – El Salvador

Completa la ficha de inscripción para reservar tu cupo.

Lugar: Hotel Terrazas

Duración: 12 Horas CPE.

VISITE NUESTRA PAGINA WEB: http://www.iaielsalvador.org/

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Which is Best: EV/EBITDA, EV/EBITA, or EV/EBIT? Adherence to Development and Reporting Standards in Family Law Litigation

When applied correctly, the Market Approach can link value to market evidence and help support a thorough and well-reasoned valuation.  However, valuation analysts often struggle with a variety of challenges when applying the Market Approach that include locating and selecting good comparable companies, selecting or calculating various valuation multiples from reported data, and weighting or selecting indications of value derived from various applied multiples.  Recently published research from Doron Nissim at the Columbia Business School at Columbia University NY may shed some light on the best measure of operating performance in the context of equity valuation and, thus, which measures may deserve more weight or consideration in deriving value.  All three enterprise value multiples (EBITDA, EBITA, and EBIT) perform reasonably well in explaining market valuations.  The superiority of EBITDA, however, in explaining equity valuations means this multiple should be given material consideration in any valuation using a relative valuation approach.

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En esta oportunidad compartimos las especificaciones técnicas para el llenado del F-910 por Internet.

Investigación

Elementos que intervienen en una investigación científica

Referencias

http://ori.hhs.gov/education/products/sdsu/espanol/variables.htm

http://www.profesorenlinea.cl/Ciencias/MetodoCientifico.htm

• El Proceso de la investigación científica

Mario Tamayo y Tamayo

Cuarta Edición 2004

https://books.google.com.sv/books?id=BhymmEqkkJwC&pg=PA188&dq=como+saber+si+estoy+en+el+proceso+de+investigaci%C3%B3n+cientifica&hl=es&sa=X&ei=Wg_mVOXVE9PGsQTai4DYBg&ved=0CB0Q6AEwAA#v=onepage&q=como%20saber%20si%20estoy%20en%20el%20proceso%20de%20investigaci%C3%B3n%20cientifica&f=false

• Ciencia, metodología e investigación

Fernando Reza Becerril

Primera Edición 1997

https://books.google.com.sv/books?id=m6PGnYBaW2oC&printsec=frontcover&dq=Metodolog%C3%ADa+de+Investigaci%C3%B3n&hl=es-419&sa=X&ei=n0fnVKynBMi1sQSf44D4BA&redir_esc=y#v=onepage&q=Metodolog%C3%ADa%20de%20Investigaci%C3%B3n&f=false

Pág. 221-224

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TERM OF THE DAY

Exchange-Traded Fund - ETF An ETF, or exchange-traded fund, is a marketable security that tracks an index, a commodity, bonds, or a basket of assets like an index fund. Unlike mutual funds, an ETF trades like a common stock on a stock exchange. ETFs experience price changes throughout the day as they are bought and sold. ETFs typically have higher daily liquidity and lower fees than mutual fund shares, making them an attractive alternative for individual investors.

Breaking it Down: An ETF is a type of fund that owns the underlying assets (shares of stock, bonds, oil futures, gold bars, foreign currency, etc.) and divides... Read More

Desde HBR

Be More Loyal to Your Mentee Than You Are to the Company

All too often, mentoring can become just another task on your to-do list. But mentoring requires developing a genuine rapport. Studies show that even the best-designed mentoring programs are no substitute for an authentic, collegial relationship between mentor and mentee. You need a baseline chemistry with your mentee, and you must have their best interests at heart — even if those interests aren’t the same as the company’s. Of course, it would be great if your mentee wanted to sustain a long career at your organization, but it’s more important to help them discover their strengths and passions and the best place to apply both. When counseling your mentee on career decisions, encourage them to find their calling whether it’s at your company or somewhere else. In fact, this is the best way to inspire commitment.

Adapted from “What the Best Mentors Do,” by Anthony K. Tjan

Investigación

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TERM OF THE DAY

Net Present Value - NPV Net Present Value (NPV) is the difference between the present value of cash inflows and the present value of cash outflows. NPV is used in capital budgeting to analyze the profitability of a projected investment or project.

Breaking it Down: Determining the value of a project is challenging because there are different ways to measure the value of... Read More

Desde HBR

Before Having a Difficult Conversation, Identify Your Primary Goal

When you’re ready to address a tricky situation with a colleague, you may be tempted to dive right into the conversation. But before you do, make sure you know what you hope to achieve. What is your goal? Do you want to complete the project more quickly? Deliver the best results? Does your relationship with this person matter more than the outcome of the work? You may want to prioritize all of these things, but think about your primary goal and look for overlap with your counterpart’s objective. If you two have a shared goal, you’ll be better positioned to work through your conflict together. Also ask yourself: Does what I want make sense? Is it realistic? If not, set your sights a little lower. Focus on a small, manageable goal, such as agreeing on which of you will own the redesign project, or creating a six-week plan for how your team will collaborate.

Adapted from the HBR Guide to Dealing with Conflict, by Amy Gallo

Investigación

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Plus, I answered the very first question - what closing rate shall you apply to translate your balances at the year-end, when more rates are available (mid rate, sell rate, buy rate)?

Click HERE to listen to the IFRS Q&A 001: What closing rate to apply?

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TERM OF THE DAY

Return On Equity - ROE Return on equity (ROE) is the amount of net income returned as a percentage of shareholders equity. Return on equity measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested.

Breaking it Down: The ROE is useful for comparing the profitability of a company to that of other firms in... Read More

Desde HBR

Before Having a Difficult Conversation, Identify Your Primary Goal

When you’re ready to address a tricky situation with a colleague, you may be tempted to dive right into the conversation. But before you do, make sure you know what you hope to achieve. What is your goal? Do you want to complete the project more quickly? Deliver the best results? Does your relationship with this person matter more than the outcome of the work? You may want to prioritize all of these things, but think about your primary goal and look for overlap with your counterpart’s objective. If you two have a shared goal, you’ll be better positioned to work through your conflict together. Also ask yourself: Does what I want make sense? Is it realistic? If not, set your sights a little lower. Focus on a small, manageable goal, such as agreeing on which of you will own the redesign project, or creating a six-week plan for how your team will collaborate.

Adapted from the HBR Guide to Dealing with Conflict, by Amy Gallo

Desde CPA Insider

Delegating like a boss By Dawn Wotapka Everyone can benefit when leaders pass tasks along. Here's how to do it.

Watch out for these fraud red flags Detecting fraud is tough, but there are some things accountants can watch out for.

Microsoft Excel: Count the words in a cell By J. Carlton Collins, CPA Here's how the formula works.

How to negotiate from a disadvantage By Eddie Huffman Think you don't have any leverage? Think again.

Desde Observatorio ITESM

Lecturas recomendadas por el Observatorio

• Cómo la automatización cambiará el propósito y significado del trabajo (HBR)

• Profesores jubilados, al rescate de las aulas (El Confidencial)

• “Los deberes son una pérdida de tiempo” (El País)

• Competencia Digital Docente y herramientas para profesores (Javier Tourón)

• El colmo de la escuela es no aprender (Pablo Boullosa)

• El aprendizaje personalizado le otorga a los estudiantes un sentido de control (The Hechinger Report)

• Siete tendencias educativas a tener en cuenta en 2018 (Campus Technology)

• Minerva usa la ciencia del aprendizaje para preparar a sus líderes mundiales (LinkedIn)

Desde HBR

To Reach a Big Goal, Practice on Smaller Projects First

Taking on a big personal project — writing a book, for example — can be daunting, especially if it’s something you’ve never done before. Instead of tackling it right away, it’s best to work your way up through smaller, more manageable projects that involve the same types of tasks as the larger project. For example, rather than writing a book manuscript, try writing a few short articles. Doing so will provide you with opportunities to hone your writing skills, get feedback, and learn how the publishing process works. These articles will essentially serve as a microcosm of the larger process, allowing you to refine your abilities when the stakes are lower. And you’ll equip yourself with the skills and mental prowess needed to tackle the more significant goal.

Adapted from “To Achieve a Major Goal, First Tackle a Few Small Ones,” by Art Markman

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