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COVID-19

Accounting implications of the effects of coronavirus: PwC In depth INT2020-02 The In depthINT2020-02 continues to be updated with practical guidance, the below sections have had new FAQs added to them: Non-financial assets Financial instruments Leases Going concern Interim financial statements

Volatile Values: Valuation in times of market uncertainty (April 2020) This guidance is primarily focused on the valuation of illiquid assets in the context of the turbulence currently being experienced in public markets.

COVID-19: Top Accounting Issues for Shipping Entities  In this Spotlight we provide our insights into the top accounting and reporting issues that shipping entities might face. While this Spotlight focuses on issues that are likely to be the most frequently encountered, many others are certain to arise. As the situation continues to evolve, so too will the consequential accounting issues. For these reasons, the following is not an exhaustive list of all relevant accounting considerations.

Implications of the COVID-19 outbreak on the half-yearly financial reports ESMA is issuing this Statement in order to promote transparency and consistent application of European requirements for the information provided in the half-yearly financial reports under the current circumstances related to the COVID-19 outbreak. See here for the details.

PwC IFRS Talks - Episode 79: COVID-19, hedging and other corporate treasury issues Listen to our podcast here.

PwC IFRS Talks - Episode 78: COVID-19 and classification and measurement in IFRS 9 Listen to our podcast here.

Desde FUSADES

Compartimos una apreciación de los hechos políticos más relevantes de junio 2019 a mayo 2020. Se analizan los temas: eficacia de la administración pública, política exterior, compromiso con la democracia, seguridad pública, entre otros.
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Desde Data Science Central

Articles Do You Need an AI Product Manager? Creating a Data Strategy that Delivers Value Don't Acquire a Company Until You Evaluate its Data Quality Analytics Translators: Fact or Fiction? Search Among 1 Billion Image Vectors with Vector Search Machine Learning for Frontend Development - The Road to Future Enjoy the reading!

Visit Data Science Central at: https://www.datasciencecentral.com/

 

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Desde NSTA

Education News Roundup . .

A New 'New Deal' for Education: Top 10 Policy Moves for States in the COVID 2.0 Era The top 10 list of policies from education policy leader Linda Darling Hammond on ways to strengthen learning opportunities for our students today, next year, and into the future.

How the Science of Vaccination Is Taught (or Not) in U.S. Schools The (vaccination) issue, teachers said, feels not only especially urgent now, but also comes with increasingly high stakes: In a recent Yahoo News/YouGov poll, nearly 20% of respondents said they wouldn't get a coronavirus vaccine if and when it becomes available. It's an attitude that some teachers said is reflected in their classrooms, passed down to students from their parents at early ages." Read more from The Hechinger Report.

Lessons Learned During the Pandemic Teachers have worked fast to meet the demands of this moment, but as they get a chance to slow down and reflect, some lessons are clear—like the primacy of relationships. Read the article featured in edutopia.

How to Employ a Differentiated Mindset When Teaching STEM Differentiated instruction is a vital component of STEM education. Here's how to maintain a differentiated mindset while teaching. Read the article featured in eSchool News.

Desde the audit library

2020 has brought many changes and upended life in so several ways. Now that some aspects of life are beginning a return to “normal,” it is time to put together a revised training plan for the remainder of the year. But while your CPE requirements remain, conferences are being canceled left and right! 



In our latest blog by John, we present you with some practical solutions.  Internal Auditor Training in the Era of COVID-19 will provide you with several options to obtain the training you need and provide practical advice from industry-leading educators. Check it out!

Desde HBR

Today’s Tip

Invest in Talent Now

As strange as it may seem, the current crisis may be a great time to hire top talent. There are an unprecedented number of people looking for work. If your company has the resources to hire, set up a task force to source potential candidates who may now be looking for work or open to a change. Ask your colleagues whether there are any vendors, advisors, clients, or previous job candidates that they’ve been keeping an eye on, then check in with those people to gauge their current job status. Interview and check references virtually with the same rigor you would in person. Once you’re convinced that you have the opportunity to bring in someone who’s a good fit, learn what motivates them. It’s not always pay — sometimes people are looking for a flexible arrangement or a high level of purpose or autonomy. Arrange to have your candidate speak to senior leaders who can share their vision for the organization and describe the value they hope to build with the new hire. Investing in talent now will help you lay the groundwork for future growth.

This tip is adapted from “Now Is an Unprecedented Opportunity to Hire Great Talent,” by Claudio Fernández-Aráoz

Desde ISCP

A medida que CRÍMENES FINANCIEROS CRECEN DURANTE LA PANDEMIA, LOS GRUPOS CONTABLES DIRIGEN LA PIEZA CLAVE DE LA ACCION AML
 

El informe de CPA Canáda e IFAC analiza los mejores enfoques para la transparencia de beneficiarios reales.

(26 de mayo de 2020)

Como resultado de la pandemia de COVID-19 y las sumas sin precedentes de dinero de ayuda que se mueve en la economía global, la amenaza de delitos financieros y malversación continúa creciendo . En este contexto, CPA Canadá y la Federación Internacional de Contadores (IFAC) publicaron hoy un informe que explora una faceta clave de descubrir y combatir actividades ilegales: la transparencia de la titularidad efectiva.

La lucha contra el lavado de dinero, la corrupción y la evasión fiscal requiere la participación de varias partes interesadas, incluidos los contadores, que confían en marcos legales sólidos e información precisa.

"La información sobre la propiedad beneficiosa, que identifica quién tiene la propiedad controladora de una entidad, es importante para el descubrimiento de delitos financieros", dijo Joy Thomas, presidenta y directora ejecutiva de CPA Canadá. "Mejorar la transparencia de esta información debería fortalecer los regímenes contra el lavado de dinero y ayudar a buscar infractores de la ley y sus ganancias del crimen".

El informe, " Enfoques para la transparencia de la propiedad beneficiaria: el marco global y los puntos de vista de la profesión contable ", contribuye a la conversación global a medida que los países lidian con preguntas sobre hasta qué punto, y por quién, se recopila, revisa y realiza la información sobre la propiedad beneficiaria. disponible. Central a esta discusión es el concepto de registros y registros de beneficiarios reales.

Al examinar cómo varios países están cumpliendo con las recomendaciones del Grupo de Acción Financiera (GAFI) sobre transparencia e información sobre beneficiarios reales, y con las perspectivas de los principales líderes de contabilidad de todo el mundo, el informe revela que:

• El establecimiento de un registro público de beneficiarios reales no garantiza de inmediato que las fuerzas del orden público y otras agencias de un país tengan acceso a información precisa de manera oportuna. 
• En varias jurisdicciones, el cambio a un registro público ha sido un enfoque gradual, comenzando con registros no públicos y luego haciendo la transición a registros públicos; y
• Verificar la información y garantizar niveles adecuados de acceso son factores clave en la eficacia de un registro.

"La profesión de contabilidad global, con su fuerte mandato de interés público, es un socio comprometido en la lucha contra el crimen financiero", dijo Kevin Dancey, CEO de IFAC. "Estamos ansiosos por avanzar en importantes conversaciones sobre políticas, incluidas aquellas sobre la titularidad real, y para trabajar de manera significativa junto con los gobiernos, las fuerzas del orden y otras partes interesadas para combatir el delito financiero en todas sus formas".

Con este informe, los autores ofrecen ideas consideradas sobre las formas más efectivas de cumplir con los estándares internacionales contra el lavado de dinero. Para ver el primer informe, visite:  cpacanada.ca/ beneficialownership .

Sobre IFAC
La Federación Internacional de Contadores (IFAC) es la organización global para la profesión contable dedicada a servir el interés público fortaleciendo la profesión y contribuyendo al desarrollo de economías internacionales fuertes. IFAC está compuesto por más de 175 miembros y asociados en más de 130 países y jurisdicciones, que representan a más de 3 millones de contadores en práctica pública, educación, servicio gubernamental, industria y comercio.

Sobre CPA Canada
Chartered Professional Accountants of Canada (CPA Canada) representa la profesión contable canadiense, tanto a nivel nacional como internacional. Operando en el ecosistema contable altamente complejo y global, CPA Canadá es un convocante, facilitador, contribuyente y difusor de información que promueve la profesión. La organización trabaja en estrecha colaboración con los organismos provinciales, territoriales y de CPA de Bermuda para defender las mejores prácticas que benefician a las empresas y la sociedad. Con más de 217,000 miembros, CPA Canadá es uno de los organismos contables nacionales más grandes del mundo. La organización apoya el establecimiento de estándares de contabilidad, auditoría y aseguramiento, aboga por el desarrollo económico y social en interés público y desarrolla programas de liderazgo, investigación, orientación y educación de vanguardia.cpacanada.ca Para más información: Perry Jensen Gerente de Relaciones con los Medios Contables Profesionales Contables de Canadá Tel: 416-204-3941 Celular: 647-807-4798 Correo electrónico:  pjensen@cpacanada.ca Geena De Rose Comunicaciones IFAC Tel: 646-277-9390 Correo electrónico: geenaderose@ifac.org

Desde Alerta de la Fundación IFRS

22 May 2020

Forthcoming webinar Exposure Draft General Presentation and Disclosures

Primary Financial Statements   International Accounting Standards Board

May 2020 IASB Update available and work plan updated

IASB Updates   Research Programme   Amendments to IFRS 17 Insurance Contracts   Disclosure Initiative—Accounting Policies   IBOR Reform and its Effects on Financial Reporting—Phase 2   Lease Liability in a Sale and Leaseback   Management Commentary   International Accounting Standards Board

Desde Accounting Today

Web Seminar
Emerging technologies - The new guardians of trust for tax, audit & accounting

June 16, 2020 | 12 PM ET/9 AM PT
Hosted by Accounting Today

Join our concluding webinar from the #ReimagineTrust series where we continue to build on our earlier themes – from an introduction to the Trust Cycle (Part 1) to how trust affects Inputs, Analyses, Decisions & Actions (Part 2) we now move to the concluding chapter of our Trust Series of webinars. With Part 3 we present our vision on how technology is rapidly (further spurred on by the Covid-19 pandemic) taking its place as the de-facto Trust guardian - especially in the areas of Tax, Audit and Accounting.

The pace of technology adoption in these industries is witnessing a notable acceleration in areas such as remote auditing using robotics, AI/ML, drones and the like. We are witnessing a significant momentum towards automation as a guiding principle to navigate and address processes that have traditionally required manual intervention and physical presence.

In this webinar, our industry experts share insights on:

• Increasing implicit & explicit Trust placed in emerging and next-gen technologies
• How technology platforms are reciprocating our Trust by ensuring higher levels of reliability, efficiency & security
• And how technology is poised to take its rightful place as a true guardian of Trust

Arun “Rak” Ramchandran EVP and Global Head Hi-Tech & Professional Services Hexaware Technologies	Arun Narayanan Practice Head Hi-Tech & Professional Services Hexaware Technologies	Ranica Arrowsmith Technology Editor Accounting Today

Sponsor Content From:

Desde IFAC

THE LATEST The Latest Global Knowledge, Resources and News from the Gateway

Contributing to the Global Economy Approaches to Beneficial Ownership Transparency: The Global Framework and Views from the Accountancy Profession CPA Canada and IFAC published a report that explores a key facet of uncovering and fighting illegal activities: beneficial ownership transparency.

Desde CPA Insider,

See how professional electronic CPA report delivery can benefit your firm

As your firm adjusts to the shifting work environment set in motion by recent events, are you confident you have the tools available to lead a smooth and efficient transition? To help audit and assurance firms quickly adapt to the current business landscape, we have curated resources around key topics and are offering further support by providing free access to cloud-based audit report delivery through RIVIO Clearinghouse*.   Learn more →

Desde McKinsey & Company

New from McKinsey & Company As physical doors close, new digital doors swing open The penetration of online commerce is lower in Australia than in the United States or Europe. But the lockdown is closing the gap. Understand the dynamics

Desde HBR

Adapt Your Marketing Strategy During the Pandemic

The coronavirus crisis has led to radical shifts in consumer attitudes and behaviors. How can you adjust your marketing strategy accordingly? For starters, you’ll need to change the tone of your messaging. Feel-good content that alleviates anxiety and promotes solidarity will help your brand meet the moment. Find ways your company can help respond to the crisis, such as donating to food banks, providing free products for medical personnel, or continuing to pay employees while your doors are closed. People will remember brands for sincere acts of good in a time of crisis. Keep your finger on the pulse by closely observing conversations on social media, community sites, and e-commerce pages, and adapt your messaging accordingly. Finally, think hard about which marketing channels you’re using. For example, with the spike in digital entertainment, you may want to put more dollars toward ad-supported video streaming and mobile gaming.

This tip is adapted from “Brand Marketing Through the Coronavirus Crisis,” by Janet Balis

Desde McKinsey & Company

Higher education in the age of COVID-19 Five recent articles offer perspective on crucial issues for higher education amid the coronavirus outbreak. And if you’re entering the workforce, browse our graduate’s guide to a new world of work for even more insight on what you need to hit the ground running for your internship or new job. Coronavirus and the campus: How can US higher education organize to respond? Although most students have gone home, colleges and universities still have decisions to make. An integrated nerve center can help. Set a course    Coronavirus: How should US higher education plan for an uncertain future? With American campuses largely empty of students, higher-education leaders need to shift their thinking to what happens next. Understand potential scenarios   Getting the next phase of remote learning right in higher education Because of the coronavirus, American colleges and universities are entering new educational territory. Here are some practical ways to deliver excellence. 5 key actions  Best practices for an unusual US admissions cycle amid coronavirus COVID-19 and changes to the university code of ethics have created new challenges and uncertainties for institutions seeking to enroll students for fall 2020. Applying best practices can help. Tactical measures to take COVID-19 and US higher education enrollment: Preparing leaders for fall A college’s first-year class helps define the student experience and heavily influences the institution’s finances. Higher education leaders are concerned about what will happen in the fall; our latest survey insights can help. See the findings