GIC El Salvador :::::::::::::::::::::::::::::::::::::::::: Grupo de Investigación Contable: julio 2020

viernes, 31 de julio de 2020

Desde IFAC

IAASB Assists with Audit Considerations for the
Impact of COVID-19

Dear Stakeholder:

The COVID-19 pandemic continues to disrupt markets,
businesses, and organizations. This disruption has
spawned an environment of uncertainty and
unpredictability that may create risks that are new,
or intensified, in the circumstances.

To serve the public interest, the IAASB has sought
to assist, adapt, and collaborate with its many
stakeholders. Now is no time to relax the commitment
to the public interest. Our goal is to support the
important role auditors must play in sustaining trust
in financial and other external reporting. The IAASB has
been closely working with its national standard-setting
partners and the International Ethics Standards Board
for Accountants (IESBA) to coordinate efforts and has
been in regular discussion with regulatory authorities.

The purpose of this note is to update stakeholders on
the outputs of our “assist” activities, although our
efforts have also focused on adapting our work plan
and ways of working, as well as targeted coordination
with many of our stakeholders.

A core element of our COVID-19 response has been
the development of a series of specific COVID-19
audit related resources to help our stakeholders, and
the larger accountancy community, navigate the
application of the International Standards on Auditing
(ISAs) in the current circumstances.

Since March, the IAASB has published six “Staff Audit Practice Alerts” which address the following topics:

Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19

Highlights some of the broader areas that may need to be further considered in designing and performing audit procedures to obtain sufficient appropriate audit evidence, and to report accordingly.

Going Concern

Highlights key areas of focus when undertaking procedures relating to, and concluding on, the appropriateness of management’s use of the going concern basis of accounting in accordance with the ISAs, as well as reporting requirements where there are material uncertainties related to the entity’s ability to continue as a going concern.

Subsequent Events

Highlights key areas of focus when undertaking procedures relating to subsequent events in accordance with the ISAs, i.e., matters related to events occurring between the date of the financial statements and the date of the auditor’s report and the effect, if any, of such on the entity’s financial statements.

Auditor Reporting

Highlights key areas of focus relevant to auditor reporting in accordance with the ISAs, including modifications to the auditor’s opinion, the ‘material uncertainty related to going concern’-section, key audit matters, emphasis of matter and other paragraphs, as well as interim review reports (in accordance with International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity).

Auditing Accounting Estimates

Highlights key areas of focus when undertaking audit procedures relating to accounting estimates and related disclosures in accordance with the ISAs, in particular considering the significant impact of estimation uncertainty and subjectivity in the current environment on accounting estimates.

Review Engagements on Interim Financial Information

Highlights key matters for consideration when undertaking a review of interim financial information in accordance with ISRE 2410, including the auditor’s work effort and reporting considerations.

To allow for easier accessibility for the broader audience, the IAASB has established a separate COVID-19 Resource Page, as part of the IAASB website. This page not only houses the topic-specific Staff Audit Practice Alerts, but also provides several other areas of interest, including thought leadership from the IAASB, webinars on related topics, and links to other web-based COVID-19 resources. We encourage all direct users of our standards, as well as the broader financial community, to utilize these resources.

The IAASB will continue to adapt the way we work for the current evolving environment and provide assistance to those who use our standards. To learn more, and be kept aware of the latest developments, join our mailing list and follow us on Twitter and LinkedIn, as we will announce updates to our response on all three channels.

IAASB COVID-19 Resource Page

Yours sincerely,

Tom Seidenstein
Chair, IAASB Board

Desde Nature Communications

Tough times ahead for universities

A survey of 200 university administrators worldwide about the effects of COVID-19 on institutional finances paints an uncertain future for early-career academic researchers. The survey, conducted by the London-based publication Times Higher Education, finds that 12% of respondents are planning redundancies for faculty members and staff in the next 6 months, with 19% planning furloughs or compulsory paid leave, and 12% planning pay cuts.
Nature | 5 min read

jueves, 30 de julio de 2020

Desde CPA Insider

Cryptocurrency investment is on the rise and it has garnered the attention of the IRS. With new tax guidelines and enforcement efforts to ensure that crypto assets are tracked and taxed, what does this mean for tax professionals and their clients?

CPA.com is conducting a survey to learn how CPA firms are preparing for this new emerging category, and servicing clients with crypto tax reporting needs.

CPA.com/Crypto

Desde HBR

Today’s Tip

Make Career Envy Work for You

Envy can be a powerful motivator, but you shouldn’t let someone else’s accomplishments make you feel inferior. If you find yourself falling into a downward spiral of comparison, there are several things you can do. First, remind yourself that while you can’t control envy, you can choose whether you feel ashamed about it. Shift from comparison to curiosity: Why has the other person’s career triggered this feeling for you? Instead of assuming that their success somehow detracts from your own, reflect on what their career can teach you about your potential trajectory. And instead of looking at them as a competitor, think of the person as a potential ally who might help you achieve your goals. Finally, remember that you’re setting yourself up for disappointment if you let any one job define your self-worth. Instead, imagine your career as a portfolio of experiences that ultimately increase your overall value. While we all experience a little jealousy now and again, these strategies will help lessen your discomfort — and might even help you make your envy work for you.

This tip is adapted from “The Upside of Career Envy,” by Nihar Chhaya

Desde TESSERACT Learning

LEADERS’ SPEAK: How to Communicate, Engage and Upskill employees amidst COVID19.

You can access the recording of the session from here.

Desde NAUTILUS

You Want to See My Data? I Thought We Were Friends!
“Science Fictions”
By Stuart Ritchie & Zach Weinersmith

Stuart Ritchie is a Lecturer in the Social, Genetic and Developmental Psychiatry Centre at King’s College London. His new book, Science Fictions: How Fraud, Bias, Negligence and Hype Undermine the Search for Truth, explains the ideas in this comic, by Zach Weinersmith, in more detail, telling shocking stories of scientific error and misconduct.

miércoles, 29 de julio de 2020

Desde GIC

martes, 28 de julio de 2020

Desde Observatorio ITESM

Evaluación del aprendizaje en tiempos del COVID-19

Rubí Román
La educación en línea está cobrando relevancia ante la pandemia, revisar los procesos de la evaluación del aprendizaje en esta modalidad virtual es indispensable.
LEER MÁS+

Diálogo: Docencia remota, retos y oportunidades

Desirée Gómez Cardosa
Te presentamos un resumen de este diálogo sobre la enseñanza a distancia en línea, la formación del profesorado en habilidades de formación no presencial y las herramientas TIC.
LEER MÁS+

FRASE DE LA SEMANA

"Los estudiantes son seres humanos y van a tomar malas decisiones bajo estrés y bajo presión"

Dice Tricia Bertram Gallant, directora de integridad académica de la Universidad de California, San Diego. "El plagio en línea no va a desaparecer". Por eso, en lugar de castigarlo, los educadores deben considerar los incidentes de plagio como momentos de enseñanza.

Desde npj Science of Learning

Just add blank slides: a simple remote teaching idea

If anyone is looking for a simple “remote teaching” idea, it doesn’t get much more simpler than this ⎮2 min 30 sec read

By Rob McEntarffer , Assessment/Evaluation Specialist, Lincoln Public Schools

Desde GIC

Desde Accounting Today

Special Report Accounting education: Building the modern toolset →

E-Book 5 ways to achieve efficiency in a remote environment →

Web Seminar The future of audit →

E-Book How CPA Firms Use the Cloud to Make Remote Work
Productive →

White Paper How to start an accounting advisory business (in an economic downturn) →

Desde Redmond

Top News: Microsoft Teams Getting Integrated Power Platform Capabilities

By Kurt Mackie

Microsoft last week had lots to say about Microsoft Teams, which is getting "native" integration with Microsoft Power Platform tools, starting in preview form as early as next month, according to a July 21 announcement.

The integration is coming about via the addition of a "low-code data platform to Microsoft Teams." This data platform is called "Microsoft Dataflex." The platform is not exactly new, but it has a new name and is now newly released to Teams.

Microsoft Dataflex is built on top of Microsoft's Common Data Service, which provides a means for the secure storage and management of the data that are used with Power Platform low-code tools... Continue reading.

New on VirtualizationReview: Report Details Benefits of Coronavirus-Driven Remote Work Surge

By David Ramel

With remote work becoming the "new normal" amid the COVID-19 pandemic, a new report details the many benefits of the work-from-home model, including increased productivity and "avoiding office politics."

The report, from careers site Dice, provides research and recommendations for tech employers about remote workforce strategies and onboarding and retaining remote workers.

Cloud computing, of course, is instrumental to remote work, with new initiatives for security and other areas emerging at a rapid clip... Continue reading.

Desde CT Campus Technology

Spelman College Changes Course, Moves to Virtual Instruction for All Students in the Fall

Just a few weeks after announcing a phased reopening plan for the fall semester that would have included both in-person and online instruction, Spelman College has made the decision to switch to an entirely online model.
More
Updated: Free and Discounted Ed Tech Tools for Online Learning During the Coronavirus Pandemic

As more and more colleges and universities have shut down their campuses to curb the spread of COVID-19, education technology companies have stepped forward to help move student learning to the virtual realm.
More

Professional Resources

Desde Cartelera Informativa UCA

Cursos

Microsoft Project (virtual)
Del 1 al 29 de agosto.
Fecha límite de inscripción: Sábado 1 de agosto.
Más información

Selección y Promoción de Talento Humano a través del
Assessment Center (virtual)
Del 10 de agosto al 9 de septiembre.
Fecha límite de inscripción: Lunes 3 de agosto.
Más información

Más cursos

Diplomados

Aplicado de Contabilidad para no Contadores (virtual)
Del 1 de septiembre de 2020 al 2 de febrero de 2021.
Fecha límite de inscripción: Martes 18 de agosto.
Más información

Comunicación Política (virtual)
Del 1 de septiembre al 19 de diciembre.
Fecha límite de inscripción: Sábado 5 de septiembre.
Más información

Más diplomados

Desde Virtualization & Cloud Review

Software-defined wide-area networking (SD-WAN) is one of the fastest-growing SDx's out there. Attend this Virtualization & Cloud Review virtual summit to find out why that is and to find out what SD-WAN can do for your organization. Our independent industry experts will give you a high-level view of the basic benefits that SD-WAN delivers, and then will drill down into specific architectural considerations. They'll provide key insights that will help ensure your SD-WAN deployment delivers maximum value and performance and helps your organization cut unnecessary expenses.

Demand for SD-WAN solutions is growing by leaps and bounds with some estimates calling for the percentage of enterprises implementing SD-WAN to roughly triple over the next few years. In this session, we dig into what all the fuss is about. Don't miss this session to understand what SD-WAN can do for your organization.

No technology is for everyone, but the appeal of SD-WAN is pretty broad. Due to the technology's efficiencies and advantages, it has a wider appeal than traditional WAN technology did and its software-defined flexibility starts to deliver functionality traditionally offered in adjacent technology areas. In this session, you'll have a much better sense of how to deploy SD-WAN for maximum benefit in your organization.

A big part of the SD-WAN story is optimizing the branch office connection to corporate headquarters and cloud applications. But what happens when the branch office is removed from the equation? In this session, get an expert look at the role that SD-WAN infrastructure plays when all those branch office employees, and headquarters employees for that matter, are working from home.

Desde HBR

Today’s Tip

Set Clear “Communication Hours” For Your Team

When your team is working remotely — and possibly on different schedules — people can feel like they’re expected to be online all the time. But this lack of distinct downtime isn’t good for you or your team. As a manager, it’s your responsibility to establish communication norms while encouraging people to continue to work flexibly as needed. Define clear “communication hours,” for example, from 8 a.m. to 6 p.m., when team members are expected to check and respond to messages. Outside of those hours, encourage them to change their settings to “Do Not Disturb” and to send messages using the schedule feature of their email. Develop a plan, such as calling or texting, for urgent or time-sensitive communication outside of these hours. This way, people can comfortably shut off other channels, like email or Slack. Plus, the act of calling or texting a teammate is likely to make the sender pause and think, “Do I really need this person now, or can it wait until tomorrow?” An “always-on” culture isn’t sustainable, and these boundaries allow team members to set their own hours and not feel like they have to accommodate everyone else’s schedule.

This tip is adapted from “The Downside of Flex Time,” by Maura Thomas