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June 17, 2016

Which Skill Do You Want to Develop Next?

Success requires continual growth and learning. But how do you know which development efforts will yield the best return? First, look for the overlap between what your organization needs and what will give you the most satisfaction. If you’re in operations, you might identify several business-critical areas for improvement — say, learning to better manage large custom client projects in order to significantly reduce cycle and delivery times. Next, think about whether you can excel at the capabilities you want to develop. If you’re already very organized, that bodes well for being able to learn complex project management. Finally, honestly assess how interested you are in the capabilities. The key is to focus on skills that will propel your organization forward, play to your strengths, and keep you passionate about learning.

Adapted from “How to Decide What Skill to Work On Next,” by Erika Andersen

Educación

Desde Economipedia

Diferencia entre PIB, PIN, PNN y PNB

La diferencia entre PIB, PIN, PNN y PNB se basa en diversas formas de medir la producción total de un país durante un período de tiempo determinado. Cuál concepto se debe utilizar en un determinado análisis dependerá de la información que se busca captar y de los objetivos propios del análisis.

Leer más.

Desde IFRSbox

Top 3 Biggest Dilemmas With Your Auditors

Any company (a client) says: “Oh man, auditors are really expensive, dull, annoying and they don’t leave us alone. Pain in the ass.”

And auditors think: “OMG, am I really working out these cash flows on behalf of these people? What a mess here! I wanna go to the beach.”

Yes, I know, I know.

The relationship between the clients and their auditors is very sensitive and delicate and often, we don’t know what we can afford to do or to say.

For example:

• Can your auditor prepare financial statements on your behalf?
• Can your auditor force you to book something you don’t want?
• Do you need to hire the same auditor as your parent company hired?
• An auditor is your supplier (you pay!), therefore he must issue the favorable opinion, isn’t it?

In my article Top 3 Biggest Dilemmas With Your Auditors, I tried to respond to these questions and give a little guidance about what to do.

Desde HBR

June 10, 2016

Bounce Back After a Failed Negotiation

Sometimes, despite your best efforts, a negotiation doesn’t go your way. Perhaps a customer pushed for a steeper discount than you wanted to offer, or a potential client went with a competitor’s bid. In the face of disappointment, how do you make sure your reputation isn’t damaged? First, don’t panic. More often than not, there will be opportunities in the future to retry your case. And even though you didn’t “win” on the terms you came to the table with, there may be some unexplored upside that you haven’t yet considered. Great negotiators find value and benefits in unexpected places. The important next step is to be transparent with your employees and managers about why this round didn’t go your way. They’ll appreciate your honesty and help you spot missteps so you’ll be more prepared the next time around.

Adapted from “How to Bounce Back from a Failed Negotiation,” by Carolyn O’Hara

Educación

Desde Investopedia

TERM OF THE DAY

Derivative A derivative is a security with a price that is dependent upon or derived from one or more underlying assets. The derivative itself is a contract between two or more parties based upon the asset or assets. Its value is determined by fluctuations in the underlying asset. The most common underlying assets include stocks, bonds, commodities, currencies, interest rates and market indexes.   Derivatives either be traded over-the-counter (OTC) or on an exchange. OTC derivatives constitute the greater proportion of derivatives in existence and are unregulated, whereas derivatives traded on exchanges are standardized. OTC derivatives generally have greater risk for the counterparty than do standardized derivatives.

Breaking it Down: Originally, derivatives were used to ensure balanced exchange rates for goods traded internationally. With differing values of different national currencies... Read More

Educación

Desde HBR

June 09, 2016 Recover from Rejection by Shifting Your Mindset Rejection is a universal (and universally disliked) experience, but it’s one that we each experience differently. Sometimes, getting rejected hurts more than we expect, especially if our immediate response is to become self-critical. What makes one person more resilient than another in the face of rejection? It often comes down to mindset. People with “fixed” mindsets chronically judge themselves and tend to see their outcomes as evidence of who they are and what they’re capable of. For example, getting a bad grade on a test leads them to think they’re not smart. But people with “growth” mindsets see outcomes as evidence of what they could improve upon in the future and what challenges they can overcome. The next time you’re faced with rejection, consider the extenuating circumstances and think about what you can learn from the situation to quickly move on to a better place. Adapted from “To Recover Faster from Rejection, Shift Your Mindset,” by Nicole Torres

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La discusión del salario mínimo en El Salvador

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Cursos

Importancia de la Cultura del Reconocimiento
Sábados 21 y 28 de enero.
Fecha límite de inscripción: Jueves 12 de enero.
Más información

Aplicación de Leyes Laborales en la Gestión de Recursos Humanos
Del 21 de enero al 11 de febrero.
Fecha límite de inscripción: Sábado 21 de enero.
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Introducción a la Computación Estadística con SPSS
Del 21 de enero al 11 de marzo.
Fecha límite de inscripción: Jueves 19 de enero.
Más información

Desde Casa del Libro

LOS LIBROS MÁS VALORADOS DE 2016 

Educación

Desde HBR

June 03, 2016

Use Hackathons to Generate New Ideas

Hackathons are no longer just for coders. Companies far outside the tech world are using these intense brainstorming and development sessions to stir up new ideas on everything from culture change to supply chain management. To hold a productive hackathon, follow these five steps:

1. Stoke creativity. A short team activity can help participants open their minds. It can be as simple as challenging teams to brainstorm uses for an oddly shaped object.
2. Empathize with customers. A promising idea starts with a deep understanding of who your end users are, what they need, and why.
3. Ask the right question. Start with an open-ended but clear challenge, such as: “How might we help our sales team interact with contacts more effectively?”
4. Prototype quickly. Prototyping can be as simple as drawing a product on paper.
5. Nurture the best ideas. Put resources behind the strongest pitches after the hackathon ends.

Adapted from “Hackathons Aren’t Just for Coders,” by Elizabeth Spaulding and Greg Caimi

EDUCACIÓN

Desde Investopedia

TERM OF THE DAY

Tax Accounting Tax accounting consists of accounting methods that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing their tax returns. Tax principles often differ from generally accepted accounting principles.

Breaking it Down: The purpose of accounting is to track funds associated with an individual or business. Balance sheet items can be accounted for differently when preparing financial... Read More

Desde HBR

May 31, 2016 What to Consider Before Joining a Startup When deciding whether or not to join a startup, there’s a tendency to fantasize about the opportunity and obsess about the risk—neither of which are productive. To determine if you’re ready to take the leap, follow these steps. First, reflect on your motivations. Thinking about what you hope to get out of the experience will help you identify the right opportunity. Second, get to know the team by spending a few days onsite observing how work gets done. If possible, do a side project with the company. Next, do due diligence on the company’s financials. Find out: Is this company pre- or post-revenue? What is its burn rate? Block out the possibility that this startup is your ticket to fabulous wealth. Assume the equity is worth nothing. Finally, weigh the opportunity against all other possible uses of your time. Joining a startup is not just a job. It’s a lifestyle. Adapted from “How to Know If Joining a Startup Is Right for You,” by Rebecca Knight

Desde HBR

May 23, 2016 How to Think About Organizational Culture Organizational culture shapes both employee productivity and business results, but often it is ambiguous and hard to define. To help, think of culture as three layers with increasing levels of importance: Culture is seen through symbols, rituals, stories, and organizational events — the first things we experience when we join an organization. Culture is reflected in how people in the organization think, behave, and feel — in other words, it appears in individual values, team norms, and unwritten rules. Culture is the company’s identity as perceived by its best customers, representing an outside-in view. For example, Apple wants to be known for its design and simplicity; Marriott, for exceptional service; Google, for innovation. By shifting the focus on culture from symbols (#1) and values (#2) to customer expectations and company identity (#3), leaders can better create and define a culture that wins in the marketplace. Adapted from “Your Company Culture Can’t Be Disconnected from Your Customers,” by Dave Ulrich and Wayne Brockbank

Desde IFRS Alert

The 2017 IFRS^®Standards (Blue Book) is now available to access online for subscribers through eIFRS Professional.

This is the only official edition of the consolidated text of the authoritative pronouncements as issued by the International Accounting Standards Board required for the financial year beginning on 1 January 2017.

What are the main changes in this edition?

• Disclosure Initiative (Amendments to IAS 7);
• Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12); and
• Annual Improvements to IFRS Standards 2014-2016 Cycle: IFRS 12 Disclosure of Interests in Other Entities

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Desde Inform News UK.PWC

Accounting and corporate reporting
Standards and interpretations
EU endorses IFRS 9,'Financial instruments'
The EU has published a Commission Regulation endorsing IFRS 9 'Financial instruments'. The EU effective date is the same as the IASB's effective date (annual periods beginning on or after 1 January 2018 with earlier application permitted).
For further details on the standard see the IFRS 9 topic home page.

PwC guidance
IFRS 13 European real estate survey – a 2016 update: PwC In depth
IFRS 13 ‘Fair value measurement’, introduced in 2013, has significantly expanded the disclosure requirements to provide users of financial statements with detailed quantitative and qualitative information about assumptions made and processes used when measuring assets or liabilities at fair value.

In 2014, we issued a publication 'IFRS 13 European real estate survey'. In that publication we looked at how a sample of European real estate companies had responded to IFRS 13 disclosure requirements in relation to investment properties, specifically, the quantitative information disclosed about significant unobservable inputs used in fair value measurement and the sensitivity of the fair value measurement to significant changes in those unobservable inputs.

This In depth updates the survey for 2016 and looks into how company disclosures have evolved in the last two years.

The sample of European real estate companies used within this publication consists of 42 companies listed within the United Kingdom, France, Germany, The Netherlands, Sweden, Belgium and Italy.

IFRS 9 implementation disclosures in 2016 financial reports: De-mystifying IFRS 9 Impairment - PwC video
We have just released our seventh video in our new series: De-mystifying IFRS 9 Impairment - 7. Disclosures in 2016 financial reports.

In this video, our Financial Instruments specialists, Sandra Thompson and Hannah King, encourage banks to tell their IFRS 9 implementation story in their 2016 financial reports, including whether the impact of applying IFRS 9 in 208 should be quantified.

The first six videos in the series are also available in this playlist.

Foreign currency transactions and advance consideration - PwC In brief
In November 2016, the IFRS Interpretations Committee (IC) issued an Interpretation on how to determine the date of the transaction when applying the standard on foreign currency transactions, IAS 21. The Interpretation applies where an entity either pays or receives consideration in advance for foreign currency-denominated contracts. For further details see the press release  and In brief INT2016-17.

Amendment to IAS 40 Investment Property - PwC In brief
The IASB has issued an amendment to IAS 40, Investment Property, clarifying when assets are transferred to, or from, investment properties. For further details see the press release and In brief INT2016-18.

Annual Improvements to IFRS Standards 2014 – 2016 Cycle - PwC In brief
The International Accounting Standards Board issued Annual Improvements to IFRS Standards 2014 – 2016 Cycle on 8 December 2016. These are minor amendments affecting IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 12 Disclosure of Interests in Other Entities, and IAS 28 Investments in Associates and Joint Ventures. For further details see the press release and In brief INT2016-19.

Tools, practice aids and publications
December 2016 – year - end accounting reminders – IFRS
December 2016 year-end accounting reminders – IFRS includes a publication that outlines the IFRS reporting requirements as at 31 December 2016. It includes the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed plus a summary of the latest topical issues. This publication can be shared with clients.

The update also includes a slide pack that can be tailored for presentation to audit committees.