| Did you see this Roth IRA rollover rule change? |
| By Sally P. Schreiber, J.D. |
| The IRS finalizes a new, taxpayer-friendly rule. |
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Blog para comentarios sobre educación continua y nuevos desafíos para estudiantes y profesionales de la Contaduría Pública... Grupo de Investigación Contable. 2026 By Javier E. Miranda R., CPA, CGF, MADE, MTE.
| Did you see this Roth IRA rollover rule change? |
| By Sally P. Schreiber, J.D. |
| The IRS finalizes a new, taxpayer-friendly rule. |
|
| EBOOK + TOOLS Harvard Business Review Guide to Project Management Ebook + Tools Product #10061E • $79.95 Project management is filled with challenges that can cause plans to exceed their scope, budget and timeline. Our guide + tools will help you successfully plan, build, manage and close out business projects of any size – on time and with less stress. |
Bienvenido a Novedades de la Norma NIIF® para las PYMES
Novedades de la Norma NIIF para las PYMES del IASB es un resumen del personal técnico de las noticias relacionadas con la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (Norma NIIF para las PYMES). Este boletín se emite todos los meses y las ediciones previas de Novedades de la Norma NIIF para las PYMES se encuentran disponibles en formatos HTML y PDF en la página web del IASB. Contenido
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Actualización sobre el proceso de selección de miembros del GIPYMES El plazo para presentar solicitudes para formar parte del Grupo de Implementación de las PYMES (GIPYMES) ha finalizado. Los fideicomisarios de la Fundación IFRS analizarán una propuesta sobre la composición del GIPYMES en mayo y poco después se anunciarán los nuevos miembros. El comunicado de prensa de enero de 2016 en el que se invitaba a enviar solicitudes para formar parte del Grupo de Implementación de las PYMES está disponible aquí. Recientemente la Fundación IFRS publicó 3 nuevos perfiles de jurisdicciones en relación con el uso de las Normas NIIF. El total de perfiles publicados asciende ahora a 143. La siguiente tabla resume el uso de la Norma NIIF para las PYMES en los 143 países para los que se han publicado perfiles NIIF en nuestra página:
La Norma NIIF para las PYMES 2015 (Volumen Impreso) ya está disponible en español en nuestra Tienda NIIF. La Parte A del Volumen Impreso en español, que contiene los requerimientos, está disponible para los subscriptores de eIFRS basic aquí (para registrarse de forma gratuita hacer clic aquí). Actualmente se encuentran en progreso las traducciones a japonés y a portugués (Brasil) de la Norma NIIF para las PYMES 2015 (Volumen Impreso), así como la traducción a albanés de la Parte A de la Norma NIIF para las PYMES 2015 (Volumen Impreso). Las Modificaciones a la Norma NIIF para las PYMES de 2015 en albanés y español están disponibles para aquellos con acceso a la subscripción básica eIFRS (para registrarse de forma gratuita hacer clic aquí). Se encuentran en progreso las traducciones a árabe y a bosnio de las Modificaciones a la Norma NIIF para las PYMES de 2015. Aquí se presenta la situación actual de las traducciones de la Norma NIIF para las PYMES de 2009 que han sido aprobadas por la Fundación IFRS. Completadas: albanés*, árabe, armenio*, bosnio*, búlgaro*, chino (simplificado)*, croata*, checo*, estonio*, francés*, georgiano, alemán, hebreo*, italiano*, japonés*, kazajo*, khmer*, lituano*, macedonio*, mongol*, polaco*, portugués*, rumano*, ruso*, serbio, español*, turco* y ucraniano*. *Disponibles para descarga gratuita aquí (para las traducciones no marcadas con un * por favor visite nuestra tienda web para obtener información adicional o conocer cómo comprar una copia en papel).
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April 25, 2016
Learn to Love Networking
By Tiziana Casciaro, Francesca Gino, Maryam Kouchaki
Even people who find it repugnant can do it effectively.
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| Economies Of Scale
Economies
of scale is the cost advantage that arises with increased output of a
product. Economies of scale arise because of the inverse relationship
between the quantity produced and per-unit fixed costs; i.e. the greater
the quantity of a good produced, the lower the per-unit fixed cost
because these costs are spread out over a larger number of goods.
Economies of scale may also reduce variable costs per unit because of
operational efficiencies and synergies. Economies of scale can be
classified into two main types: Internal – arising from within the
company; and External – arising from extraneous factors such as industry
size.
Breaking It Down:
“Economies
of scale” is a simple concept that can be demonstrated through an
example. Assume you are a small business owner and are considering...
|
| Economies Of Scale
Economies
of scale is the cost advantage that arises with increased output of a
product. Economies of scale arise because of the inverse relationship
between the quantity produced and per-unit fixed costs; i.e. the greater
the quantity of a good produced, the lower the per-unit fixed cost
because these costs are spread out over a larger number of goods.
Economies of scale may also reduce variable costs per unit because of
operational efficiencies and synergies. Economies of scale can be
classified into two main types: Internal – arising from within the
company; and External – arising from extraneous factors such as industry
size.
Breaking It Down:
“Economies
of scale” is a simple concept that can be demonstrated through an
example. Assume you are a small business owner and are considering...
|
| Economies Of Scale
Economies
of scale is the cost advantage that arises with increased output of a
product. Economies of scale arise because of the inverse relationship
between the quantity produced and per-unit fixed costs; i.e. the greater
the quantity of a good produced, the lower the per-unit fixed cost
because these costs are spread out over a larger number of goods.
Economies of scale may also reduce variable costs per unit because of
operational efficiencies and synergies. Economies of scale can be
classified into two main types: Internal – arising from within the
company; and External – arising from extraneous factors such as industry
size.
Breaking It Down:
“Economies
of scale” is a simple concept that can be demonstrated through an
example. Assume you are a small business owner and are considering...
|
| Economies Of Scale
Economies
of scale is the cost advantage that arises with increased output of a
product. Economies of scale arise because of the inverse relationship
between the quantity produced and per-unit fixed costs; i.e. the greater
the quantity of a good produced, the lower the per-unit fixed cost
because these costs are spread out over a larger number of goods.
Economies of scale may also reduce variable costs per unit because of
operational efficiencies and synergies. Economies of scale can be
classified into two main types: Internal – arising from within the
company; and External – arising from extraneous factors such as industry
size.
Breaking It Down:
“Economies
of scale” is a simple concept that can be demonstrated through an
example. Assume you are a small business owner and are considering...
|
| Economies Of Scale
Economies
of scale is the cost advantage that arises with increased output of a
product. Economies of scale arise because of the inverse relationship
between the quantity produced and per-unit fixed costs; i.e. the greater
the quantity of a good produced, the lower the per-unit fixed cost
because these costs are spread out over a larger number of goods.
Economies of scale may also reduce variable costs per unit because of
operational efficiencies and synergies. Economies of scale can be
classified into two main types: Internal – arising from within the
company; and External – arising from extraneous factors such as industry
size.
Breaking It Down:
“Economies
of scale” is a simple concept that can be demonstrated through an
example. Assume you are a small business owner and are considering...
|
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| April 19, 2016 | |||||||||||||||||||
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