10 Desde IFAC

 

NEWS FROM IFAC & STANDARD SETTERS

New Edition of the IAASB Handbook Now Available on the IAASB Website December 19, 2022 | News The IESBA Releases Update on Sustainability Work December 19, 2022 | News IFAC Releases New Implementation Tool for Auditors on Identifying and Assessing Risks of Material Misstatement December 15, 2022 | News New IAASB Fact Sheet Helps Auditors Navigate Quality Management for Group Audits December 15, 2022 | News

52. Desde TechTarget

 

Las empresas del futuro serán híbridas, abiertas y digitales Tras ser presenciales y luego 100% virtuales, organizaciones deben evolucionar y entender que trabajar más horas no significa trabajar mejor.

4 Desde HBR

 

Today’s Tip

When Your Direct Report Is Bullying You Bullying in the workplace can take many forms, including bullying of managers by people who report to them. If you’re feeling targeted by an employee who’s circumventing your authority, spreading rumors about you, and undermining your status, how can you protect your mental health and your career? First, don’t give in to shame—someone else’s toxic behavior isn’t a reflection of your leadership. Next, resist the temptation to avoid your bully. Burying yourself in work, isolating yourself from important support systems, and downplaying the severity of the issue won’t help you in the long run. Confront the reality instead, starting by documenting exactly what’s going on. Having detailed notes will help you clarify the situation—both for yourself and HR, if you choose to escalate and pursue mediation. As you’re going through these steps, monitor your feelings. A professional coach or therapist can help you cope with your emotions and ensure you don’t snap at your bully, adding fuel to the fire and making the situation messier. Finally, prepare yourself to stand up to them. Remember, you’re still the boss, and you still have influence over your bully’s career. Confrontation and accountability could save their career from derailing when (not if) their behavior backfires—and more importantly, it will help you reestablish your legitimacy, confidence, and position of power. This tip is adapted from “What to Do When a Direct Report Is Bullying You,” by Ludmila N. Praslova et al.

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2 Desde GIC

 ENGLISH WORDS

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2 Desde GIC

 Further information about the IFRS for SMEs Accounting Standard

• The IFRS for SMEs Accounting Standard online (available in multiple languages)

2 Desde GIC

 

Video semana Leyes y Regulaciones        

https://youtu.be/2IEHTGqyR4E

Algunas disposiciones del Código Penal de El Salvador

59. Desde Getting Smart

 

Thank you so much for a wonderful year of sharing, gathering (mostly virtually) and learning. We met so many incredible people and organizations - it's humbling and inspiring to be a part of so much learner-centered, future-forward work!

24 Desde the audit library

 

Happy Holidays!

The Audit Library HQ has been as busy as Santa’s workshop as we wrap up 2022. Thank you to all of our consulting clients, subscribers, partner organizations, and newsletter followers who made this a record year! Looking back on 2022, we filled our calendars with consulting engagements, grew our subscriber base, and added countless new documents to the Library. We have new and exciting announcements coming, but first, we need to rest and refresh.

Desde Capacita

 

23 Desde Observatorio ITESM

 

¡Feliz solsticio y felices fiestas! 

3 Desde Alerta de la Fundación IFRS

 

79. Desde ALTAIR

 

3 Desde Alerta de la Fundación IFRS

 

December 2022 ISSB Update now available

The ISSB Update for the 13-15 December 2022 ISSB meeting is now available. Click here to read the summary of discussions.

10 Desde IFAC

 

IFAC RELEASES NEW IMPLEMENTATION TOOL FOR AUDITORS ON IDENTIFYING AND ASSESSING RISKS OF MATERIAL MISSTATEMENT

New Resource Helps Implement ISA 315 (Revised 2019)

(New York, New York, December 16, 2022)

The International Federation of Accountants (IFAC) today released a new resource, The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019). The tool helps auditors implement the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, which is effective for audits of financial statements for periods beginning on or after December 15, 2021.

The implementation tool provides an overview of core concepts and explains new and previously existing requirements. It also includes examples and emphasizes the scalability of the standard with a focus on less complex entities. The tool does not replace the need to read ISA 315 (Revised 2019), including its application and other explanatory material.

The resource is based on Chartered Professional Accountants of Canada’s (CPA Canada) Implementation Tool for Auditors and follows the release earlier this year of IFAC’s Auditing Accounting Estimates: ISA 540 (Revised) Implementation Tool. These tools support efforts to improve audit quality globally and, more broadly, international standards’ adoption and implementation. Additional guidance and resources are available on the dedicated Supporting International Standards section of the IFAC Knowledge Gateway.

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10 Desde IFAC

 

3 Desde Alerta de la Fundación IFRS

 

with diverse participants including sustainability leaders, researchers, academics, investors and accounting professionals.

Opening remarks from:

Emmanuel Faber

Chair of the International Sustainability Standards Board

Meet some of our expert speakers from around the world:

What we heard: how have 1400 ED comment letters directed the standard-setting discussion?

• Verity Chegar, Member of the International Sustainability Standards Board 
• Yasunobu Kawanishi, Chair of Sustainability Standards Board of Japan 
• Elisa Cencig, Senior ESG Policy Adviser, Norges Bank Investment Management 
• Gabriela Infante, Director, Corporate ESG, T. Rowe Price 

A global baseline: just around the corner or a pipe dream?

• Sue Lloyd, Vice-Chair of the International Sustainability Standards Board
• Martin Moloney, Secretary General, IOSCO 
• Grant Vingoe, Chief Executive Officer at Ontario Securities Commission
• Additional speakers to be announced

Levelling up the reporting chain: how to bring emerging economies and small companies along for the ride

• Jingdong Hua, Vice-Chair of the International Sustainability Standards Board
• Raymond Chamboko, Director of W. Consulting, former Member of SME Implementation Group at IFRS Foundation
• Kathlyn Collins, VP, Head of ESG, Matthews Asia
• Matthew Gamser, Chief Executive Officer, Small and Medium Enterprise Finance Forum, International Finance Corporation 
• Hui En Joanna Yeo, CEO and Founder, ARUKAH

Comprehensive reporting: How integrated reporting supports putting sustainability performance in business context 

• Hiroshi Komori, Member of the International Sustainability Standards Board 
• Andreas Barckow, Chair of the International Accounting Standards Board 
• Barry Melancon, President & CEO, American Institute of CPAs and CEO, Association of International Certified Professional Accountants
• Additional speakers to be announced

visit the Symposium page on our website.

4 Desde HBR

 

Today’s Tip

Prioritize Yourself to Prevent Burnout It can be easy to equate hours spent working with productivity. But this fallacy that long hours = success often leads to burnout. Here’s how to prioritize your personal well-being without compromising your professional growth. Find time to do nothing. One way to build in a moment of genuine disconnection from work is to take some time at the beginning or end of each day to journal or doodle your thoughts. Think of this as a daily reflection or brain dump to release the pressure of your work life. Learn to say no. To get better at declining requests without feeling guilty, reframe saying no as setting boundaries. Ask yourself: Who am I willing (or not willing) to give time to? What do I want (or not want) to do or achieve? When do I need to protect time, and when do I want to make myself available? What kind of work will help me achieve my long-term goals? Become more intentional about space. Dedicate specific places to your work and reserve others for relaxation and relationships. Drawing clear lines between your professional and personal lives will help you thrive in both. This tip is adapted from “Don’t Feel Guilty for Prioritizing Yourself Over Work,” by Donna McGeorge

10 Desde IFAC

 

The December 15, 2022 effective date for the International Auditing and Assurance Standards Board’s (IAASB) new and revised suite of quality management standards is fast approaching. While the new standards raise the bar on quality management and present significant benefits, we recognize there are also implementation challenges that must be met to achieve the benefits. We would like to remind firms and professional accountancy organizations (PAOs) of available materials that can provide guidance and support.

• IAASB
  • Basis for Conclusions & Factsheets – ISQM 1, ISQM 2, ISA 220 
  • First Time Implementation Guides – ISQM 1, ISQM 2, ISA 220 
• IFAC Quality Management Series: Small Firm Implementation, Installment One addressing the mindset change the new standards require and the shift in focus from quality control to quality management
• IFAC panel discussions on getting ready for the new risk-based approach and early lessons learned (available with French and Spanish subtitles)
• IFAC and IAASB four-part webinar series
  • All You Need to Know about the Firm’s Risk Assessment Process
  • Resources: Expectations for Firms and Engagement Partners
  • What’s New for Firms’ Monitoring and Remediation Processes
  • Bringing It All Together
• Three-part article series
  • ISQM 1 Quality Objectives and Quality Risks
  • ISQM 1 Risk Responses
  • ISQM 1 System for Evaluating and Monitoring
• IFAC & World Bank Global Quality Management PAO Knowledge Exchange Webinar recording highlighting PAO initiatives and different product solutions
• Numerous quality management resources from across IFAC’s network

 
IFAC is also developing additional resources and initiatives that will be issued in 2023. As a reminder, all IFAC materials can be found at ifac.org/qualitymanagement and all IAASB materials can be found at iaasb.org/quality-management.

17 Desde McKinsey & Company

 

Monthly Highlights, December 2022

Managing complex organizations is much harder today than it was just a few years ago, write Homayoun Hatami, McKinsey global leader of capabilities practices, and Liz Hilton Segel, McKinsey global leader of industry practices. How can CEOs  decide what needs to be done now and what can wait? Our  featured stories this month outline six priorities that feature  prominently on worldwide CEO agendas, as well as five core  actions to help CEOs meet dual imperatives—resilience and net zero—at the heart of a new sustainability strategy. Other highlights in this month’s issue include the following topics: • a framework to help companies prioritize actions and  collaborations that can contribute to sustainable,  inclusive growth • a view of the flows driving global integration and an  assessment of interdependency and concentration risks • why companies will need to begin building many more  businesses than they have thus far to meet their revenue  expectations in the years ahead • how a skill-based approach can help US employers expand  talent pools and retain great workers

52. Desde TechTarget

 

Crece adopción de IA en conjunto con analítica y BI en América Latina

El principal impulsor para invertir en soluciones de analítica y BI, en 4 de cada 10 organizaciones latinoamericanas, es identificar tendencias y patrones de consumo, dice estudio de IDC.