GIC

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A round-up of the latest original content and resources from the Global Knowledge Gateway.
	Latest Articles & Videos:
	Benefits of Integrated Reporting for Small Businesses and Not for Profit Organizations (NPOs) Integrated thinking leads to integrated decision making and actions that consider the creation of value over time. SMEs and not-for-profit organizations can benefit from such an integrated approach by combining an understanding of the entities’ overall strategy with a multi-capital lens while promoting a long term vision.  READ MORE    Access related Business Reporting and Practice Management Articles, Resources, and News from around the world.
	Eight Steps to Establish a Firm Risk Management Program Establishing a risk management program and culture is critical to the future success of all firms. Key steps include risk identification, analysis, evaluation, management and monitoring.   READ MORE  Access related Practice Management and Risk Management & Internal Control Articles, Resources, and News from around the world.
	Member Organization Support for SMPs of the Future In order to help PAOs in their considerations of how to support SMPs of the future, EG representatives share insights and knowledge on how their member organizations have focused on delivering innovative support and solutions.  READ MORE    Access related Practice Management Articles, Resources, and News from around the world.
	Latest Resources and News:
	IESBA June 2019 Meeting Highlights | Document | International Ethics Standards Board for Accountants | Ethics IMA Debuts "Count Me In" Podcast | Podcast | IMA | Finance Leadership & Development and Technology Top Influencing Skills Accountants Need | Article | In the Black | Finance Leadership & Development The Case for a Forward-Looking Profession | Article | CPA Canada | Finance Leadership & Development Can You Measure the Impact of Mental Health Programs at Work? | Article | CPA Canada | Finance Leadership & Development Climate Change Risk | Website/Resource Center | Chartered Accountants ANZ | Sustainability Clubs without Resilience | Document | Royal Netherlands Institute of Chartered Accountants | Sustainability Closing the Expectation Gap in Audit | Report | ACCA | Audit & Assurance How Data Analytics, A.I & Automation Are Being Integrated Into External Audit - Part 1 & 2 | Podcast | CPA Australia | Audit & Assurance and Technology What Auditors Do: The Scope of Audit | Guidance | ICAEW | Audit & Assurance Do You Have What Tt Takes to Start Your Own Firm? | Article | Journal of Accountancy | Practice Management Leveraging the Four Cs to Automation and Advisory | Article | CPA Practice Advisor | Practice Management How Firms of Any Size Can Innovate | Article | Journal of Accountancy | Practice Management
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	Audit & Assurance Business Reporting Ethics Finance Leadership & Development Governance Performance & Financial Management Practice Management Risk Management & Internal Control Sustainability Technology

Desde HBR

When Giving Negative Feedback, Stick to the Facts

Everyone needs feedback to grow. But if you deliver it in a way that feels like an attack, your employees will probably get defensive and shut down. Here’s how to give negative feedback more productively:

1. Start the conversation by noting when and where the behavior you want to discuss occurred. Next, describe it in detail, explaining exactly what you saw and heard. For example: “In our staff meeting this morning, when we were discussing strategies, you interrupted Jessica while she was talking and said, ‘That idea will never work.’”
2. Describe your reaction to the behavior. You might say: “Your interruption disappointed me because I didn’t get to hear more from Jessica, and it also made me not want to share my own ideas.”

When done well, this fact-based approach is not judgmental and doesn’t try to analyze the person’s motives. As a result, the employee is less likely to get defensive, which means they’re more likely to thoughtfully consider what you’re saying.

Adapted from “What Good Feedback Really Looks Like,” by Craig Chappelow and Cindy McCauley

Desde Inform News uk PWC

Practical insights PwC IFRS Talks - Episode 56: PwC IFRS Talks Q2 2019 Update Listen to our podcast here. PwC IFRS Talks - Episode 55: June 2019 IFRIC update Listen to our podcast here.

Detailed guidance IFRS News - July 2019 To view our latest edition of IFRS  news click here.

Must know (if applicable to you): In briefs on a new standard, interpretation, legislation or an action that needs to be completed soon Practical insights: placemats, videos, webcasts, podcasts, training courses, etc Issues of the month: Blog articles Detailed guidance, In depths, Manual of accounting, FAQs, IFRS news

Desde Observatorio ITESM

La adicción a la información y su impacto en el aprendizaje

Hoy en día los estudiantes pasan más tiempo en línea que en la escuela, lo que aprenden en línea puede satisfacer su curiosidad, pero no califica como aprendizaje significativo.

Desde HBR

Making Creativity Predictable (Instead of a Welcome Surprise)

We may never know exactly where creativity comes from, but you can create the conditions that invite it. One way to spur creative thinking is to spend some time considering the problem you're trying to solve — and then walk away from it. Letting the problem marinate gives your brain a chance to draw connections and sort through possible paths forward. To help this process, keep a journal of ideas that inspire you, whether they’re from books, conference sessions, or random conversations. The goal is to have something to refer to when you need a mental jolt. You can also get inspiration by doing things that don’t interest you. Does a magazine have an article on a topic that bores you? Read it anyway. You never know where your next big idea will come from. Lastly, when inspiration hits, stop what you’re doing and get to work. Don’t let those moments go by without capturing your ideas on paper.

Adapted from “How to Be Creative on Demand,” by Joseph Grenny

Desde ISCP

ISCP
Interpretación
Impuesto sobre la Renta (ISR)
El Salvador

Desde HBR

Make Empathy a Part of Your Company Culture

Empathy can improve collaboration, morale, and employees’ stress levels — which is why making it a part of company culture is so important. To build a more empathic culture, start by thinking about your company’s social norms. How do employees generally act toward one another? Will empathy clash with what people are used to? For example, if your culture tends to reward aggressive behavior, empathy is probably going to be a hard sell. Then consider how you can highlight the behavior you want more of. When you see instances of empathy at work, recognize and applaud (and maybe even reward) them. Showing that you support kindness — especially with more than just words — will help it catch on. You should also identify “connector” employees, the people who naturally encourage team cohesion, and recruit them to your cause. New ideals are more likely to spread when there are both top-down and bottom-up efforts.

Adapted from “Making Empathy Central to Your Company Culture,” by Jamil Zaki

Desde Deloitte University Press

FEATURED INSIGHT

Accelerating digital innovation inside and out

Agile teams, ecosystems, and ethics

The fifth annual MIT SMR and Deloitte study of digital business reveals digitally mature organizations don’t just innovate more, they innovate differently—leveraging ecosystems and cross-functional teams that play critical roles.

Desde HBR

Leaders Need to Learn How to Take Criticism

If you’re in a leadership position, you need to know how to take criticism well. Being resilient will help you stay focused on what the company needs, rather than on the naysayers. One strategy is to brainstorm several ways to respond to criticism and write them down for reference. It can be hard to know what to say in the moment, so general responses will ensure you have something ready. They could include: “Thank you for sharing your point of view. I’d like to consider it more and get back to you” or “Let me repeat what you said, to make sure I understood you.” Another good strategy is to remind yourself that the criticism may be aimed at your role rather than at you personally. If you’re the head of product, for example, it’s possible that the head of sales will always clash with you, no matter who has the job. Distancing yourself from criticism this way can help you think through what was said — and what the criticism is really about.

Adapted from “How to Take Criticism Well,” by Sabina Nawaz

Desde Inform News uk PWC

Must know Impact of the reform of LIBOR and other similar rates on IFRS reporting at 30 June 2019 - PwC In brief See our In brief for more details. Proposed amendments to IFRS 17, 'Insurance contracts' - PwC In brief The latest 'In brief' summarises the proposed amendments to IFRS 17, following the issuance of the Exposure Draft.

Practical insights IFRS Technical update webcast - June 2019 Listen to our webcast here.

Detailed guidance IFRS year end accounting reminders - June 2019 The 30 June 2019 IFRS year end accounting reminders includes a publication that outlines the IFRS reporting requirements as at 30 June 2019. Applying IFRS 9 ECL to business combinations and asset purchases - PwC In depth See our In depth for more details.

Desde IFAC

	Latest Articles & Videos:
	Global Accountancy Education: Preparing Future-Ready Accountants To assist Professional Accountancy Organizations and other key stakeholders to prepare future-ready professional accountants, IFAC is establishing a comprehensive, integrated approach to respond to accountancy education challenges and opportunities posed by a rapidly changing environment.  READ MORE   Access related Finance Leadership & Development Articles, Resources, and News from around the world.
	Exploring the Future Options for Audits of Less Complex Entities The International Auditing and Assurance Standards Board (IAASB) has issued a consultation exploring the possible options to address the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.   READ MORE   Access related Audit & Assurance Articles, Resources, and News from around the world.
	The Foundation for Economies Worldwide Is Small Business Small businesses make the world go round. IFAC recognizes the importance of small businesses, their role in economies worldwide, and their contribution to sustainable development on Micro-, Small and Medium-sized Enterprises Day.  READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
	The Importance of Client Selection and Relationship Management Client selection and effective relationship management is critical for firm’s success. It includes processes of selecting the “right client”, setting out clear engagement terms and considering client classification.   READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
	Latest Resources and News:
	IASB Consults on Amendments to Aid Implementation of IFRS 17 | Document | IFRS Foundation | Business Reporting New Technologies, Ethics and Accountability | Report | ICAEW | Ethics and Technology ICAEW and Deloitte Launch Climate Change Learning Programme | Website/Resource Center | ICAEW, Deloitte | Finance Leadership & Development and Sustainability PAOs–Engaging with the Public Sector | Select | Confederation of Asian and Pacific Accountants | Finance Leadership & Development Cyber and the CFO | Report | ACCA | Risk Management & Internal Control and Technology 11 EOFY Resolutions No Small Business Should Do Without | Article | CPA Australia | Practice Management Why Joining an International Network Is a Good Move for SMPs | Article | ACCA | Practice Management Maturity Model Guidance Series: Governance | Guidance | Confederation of Asian and Pacific Accountants | Governance AI in Corporate Advisory | Report | ICAEW | Technology
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	Audit & Assurance Business Reporting Ethics Finance Leadership & Development Governance Performance & Financial Management Practice Management Risk Management & Internal Control Sustainability Technology