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Presupuestos Generales del Estado Los Presupuestos Generales del Estado son una previsión de los gastos e ingresos del Estado para un ejercicio económico. Esta previsión de gastos e ingresos quedará recogida en un documento que se tramitará como ley en el parlamento. Leer más.

John Stuart Mill   John Stuart Mill fue un filósofo, economista y político escocés defensor del utilitarismo enfocado en  la calidad, la libertad, la igualdad de género y la búsqueda de la felicidad para la mayoría de las personas. Leer más.

Pirámide de Maslow   La pirámide de Maslow es una teoría de motivación que trata de explicar qué impulsa la conducta humana. La pirámide consta de cinco niveles que están ordenados jerárquicamente según las necesidades humanas que atraviesan todas las personas. Leer más.

Inflación La inflación es un aumento generalizado en los precios de los bienes y servicios de una economía durante un periodo de tiempo. Cuando oímos que ha habido inflación significa que los precios han subido o se han "inflado", de ahí su nombre. Leer más.

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TERM OF THE DAY

Schedule K-1 Schedule K-1 is a tax document used to report the incomes, losses and dividends of a partnership. The Schedule K-1 document is prepared for each individual partner and is included with the partner’s personal tax return. An S corporation reports activity on Form 1120S, while a partnership reports transactions on Form 1065.

Breaking it Down: While not filed with an individual partner’s tax return, the financial information posted to each partner’s Schedule K-1 is sent to.... Read More

Desde HBR

Give Women the Space to Contribute in Meetings

In the ideal meeting, all attendees participate, contributing diverse points of view and ideas. But few meetings live up to that. Multiple studies have shown that women are interrupted in meetings far more often, and their ideas are taken less seriously. To make sure you’re getting the most from all participants, take unconscious bias seriously. Foster a culture in which both men and women are encouraged to “call it out” when they see someone being inadvertently silenced in a discussion. Enlist progressive men to lead by example, and hold them accountable for allowing their female counterparts to contribute. You can balance the playing field with ground rules such as “no talking over each other,” or by going around the table when you’re seeking input on a critical decision. Most important, take the worst offenders aside and point out their behavior — they may be unaware of it.

Adapted from “Run Meetings That Are Fair to Introverts, Women, and Remote Workers,” by Renee Cullinan

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Desde Investopedia

TERM OF THE DAY

Double Declining Balance Depreciation Method The double declining balance depreciation method is one of two common methods a business uses to account for the expense of a long-lived asset. The double declining balance depreciation method is an accelerated depreciation method that counts twice as much of the asset’s book value each year as an expense compared to straight-line depreciation. The formula is: Depreciation for a period = 2 x straight-line depreciation percent x book value at beginning of period.

Breaking it Down: Under the generally accepted accounting principles (GAAP) for public companies, expenses are recorded in the same period as the revenue that is earned as a... Read More

Desde Economipedia

Banca online

La banca online es una nueva modalidad de banca que completa y renueva su tradicional concepto al realizarse de manera electrónica mediante acceso a la Red. Supone la posibilidad de realizar múltiples operativas bancarias sin necesidad de una sucursal física para ello.

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Déficit financiero

El déficit financiero ocurre cuando la necesidad de financiación de un país es mayor que sus recursos financieros. Es decir, los recursos existentes en la economía no bastan para la consecución de mayores niveles de rentabilidad.

Leer más.

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Alerta de la Fundación IFRS

Publicada la Actualización del IASB® de marzo de 2017

El IASB se reunió el 21 y 22 de marzo y se ha publicado un resumen de esta reunión. Los temas que se trataron fueron: Información corporativa más amplia Plusvalía y deterioro del valor Tasas de descuento-mediciones del valor presente Contratos de seguro (actualización verbal) Estados Financieros Principales El Marco Conceptual para la Información Financiera Gestión de riesgos dinámica (sesión de educación) Instrumentos financieros con características de patrimonio Consulte las Actualizaciones en español aquí.

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Desde HBR

When You’re Annoyed by a Colleague, Take a Look in the Mirror

Sometimes you work with someone you just don’t like. Maybe your colleague rubs you the wrong way, disagrees with you constantly, or is arrogant and entitled. Before you start pointing fingers, take a look in the mirror. Consider how you might be contributing to the problem, and try to objectively assess what you may have done to escalate the issue. Or ask a trusted colleague for their perspective. The goal is to test your assumptions. You may think it’s all the other person’s fault, but that’s rarely the case. What you’re reacting to may have little to do with the other person, and more to do with your own history. It’s possible that the person reminds you of an obnoxious sibling or an old rival. Or maybe you can be a bit of a control freak, and your frustration comes from being unable to call all the shots. If you can understand what you’re bringing to the situation, you’ll know better how to address it.

Adapted from the HBR Guide to Office Politics, by Karen Dillon

Investigación

Test /Prueba

Desde Investopedia

TERM OF THE DAY

Activity-Based Costing - ABC Activity-based costing (ABC) is an accounting method that identifies the activities that a firm performs and then assigns indirect costs to products. An activity-based costing (ABC) system recognizes the relationship between costs, activities and products, and through this relationship, it assigns indirect costs to products less arbitrarily than traditional methods. Some costs are difficult to assign through this method of cost accounting. Indirect costs, such as management and office staff salaries are sometimes difficult to assign to a particular product produced. For this reason, this method has found its niche in the manufacturing sector.

Breaking it Down: Activity-based costing (ABC) is mostly used in the manufacturing industry since it enhances the reliability of cost data, hence producing nearly-true costs... Read More

Desde HBR

When Expressing Gratitude, Don’t Focus on Yourself

Practicing gratitude — making a deliberate point of being thankful for the positive things in your life — is good for your happiness and well-being. But when we express our gratitude to others, we have a tendency to talk about ourselves when we should be thinking about them. Often when we get help and support, we want to talk about how the favor made us feel: “It let me relax…” or “It makes me happy….” But expressing gratitude shouldn’t be all about you. Helpers want to see themselves positively and to feel understood and cared for, which is difficult for them to do if you won’t stop talking about yourself. So the next time you thank someone, try “other-praising” instead. Acknowledge and validate your benefactor’s actions: “You go out of your way…” or “You’re really good at….” Doing so will strengthen your relationship with that person.

Adapted from “Stop Making Gratitude All About You,” by Heidi Grant Halvorson

Desde IAI El Salvador

Desde Fundación IFRS

Bienvenido a Novedades de la Norma NIIF para las PYMES Novedades de la Norma NIIF para las PYMES es un resumen trimestral del personal técnico que incluye noticias, eventos y otra información sobre la Norma NIIF para las PYMES y actividades relacionadas con las PYMES. Este resumen del personal técnico no ha sido revisado por el Consejo de Normas Internacionales de Contabilidad (el Consejo). Las ediciones previas se encuentran disponibles en formatos HTML y PDF en la página web del la Fundación IFRS^®.


Contenido

• Actualización sobre el uso mundial de la Norma NIIF para las PYMES
• Traducciones de la Norma NIIF para las PYMES: informe de situación
• Dónde obtener los materiales de la Norma NIIF para las PYMES    ......................................................................................
• ......................................................................................................................
• 
  Actualización sobre el uso mundial de la Norma Norma NIIF para las PYMES
  
  La Fundación IFRS publicó recientemente nuevos perfiles de jurisdicciones sobre el uso de las Normas NIIF en Irán, Kazakstán y Montenegro, por lo que ahora el total de perfiles publicados asciende a 150. Kazakstán ha adoptado la Norma NIIF para las PYMES mientras que Irán está considerándola. En Montenegro, se requiere que todas las empresas utilicen las Normas NIIF completas. Además, el proceso formal para la aprobación de la Norma NIIF para las PYMES en Arabia Saudí ya se ha completado.
  
  La siguiente tabla resume el uso de la Norma NIIF para las PYMES en las 150 jurisdicciones para las cuales ya se han publicado perfiles en nuestra página web:
  
  

  	Número de jurisdicciones
  La Norma NIIF para las PYMES se requiere o permite	85
  La Norma NIIF para las PYMES está actualmente bajo consideración	11
  La Norma NIIF para las PYMES no se utiliza ni está bajo consideración	54
  Total	150

  
  
  La Norma NIIF para las PYMES se adoptó sin ninguna modificación en 78 de las 85 jurisdicciones que requieren o permiten la Norma. La siguiente tabla describe la naturaleza y el alcance de las modificaciones:
  
  
  
  

  	Número de jurisdicciones	¿Qué jurisdicciones?
  No han hecho modificaciones a la Norma NIIF para las PYMES	78	Todas menos las que se indican a continuación
  Se hicieron algunas modificaciones considerables al adoptar la Norma NIIF para las PYMES, como la adición de opciones permitidas bajo las Normas NIIF completas y que no se permiten en la Norma NIIF para las PYMES. Se puede encontrar más información en los perfiles de Irlanda y Reino Unido.	2	Irlanda y Reino Unido
  No adoptó la Sección 31 Hiperinflación para las PYMES pues la hiperinflación no es un problema en el país	1	Bangladesh
  No requiere los estados de flujos de efectivo o cambios en el patrimonio en estados financieros separados preparados utilizando la Norma NIIF para las PYMES	1	Bosnia y Herzegovina
  Modificó los requerimientos de contabilidad para actividades de desarrollo de propiedades	1	Malasia
  Permite la capitalización de los costos por préstamos	2	Pakistán y Uruguay
  Número total de países en los que la Norma NIIF para las PYMES se requiere o permite	85

  
  
  Haga clic aquí para obtener más información sobre el uso de la Norma NIIF para las PYMES y los perfiles de las jurisdicciones.
  
  
  Traducciones de la Norma NIIF para las PYMES: informe de situación
  
  Las siguientes traducciones de los requerimientos de 2015 están disponibles en nuestras páginas web dedicadas a las PYMES:

  • Traducciones al albanés y español de las Modificaciones a la NIIF para las PYMES de 2015 y Parte A (la Norma) de la NIIF para las PYMES 2015 (Volumen Impreso); y
  • Traducción al bosnio, kazako y portugués (Brasil) de la Parte A de la NIIF para las PYMES 2015 (Volumen Impreso).

  La NIIF para las PYMES 2015 (Volumen Impreso) completa está disponible en español en nuestra Tienda IFRS.
  
  Las siguientes traducciones de los requerimientos de 2015 están actualmente en progreso:

  • Traducción al japonés de la NIIF para las PYMES 2015 (Volumen Impreso); y
  • Traducción al árabe de las Modificaciones a la NIIF para las PYMES de 2015.

  Las siguientes traducciones de la Norma NIIF para las PYMES de 2009 están disponibles y 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).
  
  
  Dónde obtener material de la Norma NIIF para las PYMES
• La Norma en línea (disponible en múltiples idiomas)
• La Norma en papel
• Información sobre el Grupo de Implementación de las PYMES
• Información sobre la Revisión Integral de la Norma NIIF para las PYMES
• Información sobre la guía para micro entidades que aplican la Norma NIIF para las PYMES
• Seminarios y Transparencias de presentación de “Formación de formadores”
• Materiales de formación en formato PDF
• Presentaciones del IASB y del personal técnico sobre la Norma NIIF para las PYMES
• Copias anteriores de las Novedades de la Norma NIIF para las PYMES

•  

Desde Colombia Digital

Investigación

Características del Proceso de Investigación

Desde HBR

Managing a Cross-Cultural Team Requires Setting Clear Norms

Managing a multicultural team can be tough. Communication styles vary, and there may be differences in conventions around time, giving feedback, and disagreeing publicly. To overcome these differences, set clear norms and stick to them. Start by taking into account what will work best for your team as a whole. Be aware that there may be team members who find it harder to meet certain expectations because of their cultural backgrounds. For example, if you have established that team members must arrive at meetings exactly on time (Western-style punctuality), you’ll need to reinforce that norm consistently across the group and remind non-Westerners why being on time matters. Of course, sometimes things change and adjustment is required, but keeping a consistent, clear structure for work styles and expectations is a critical way to create a common-ground team culture.

Adapted from “How to Build Trust on Your Cross-Cultural Team,” by Andy Molinsky and Ernest Gundling

Desde Inform News uk PWC

Accounting and corporate reporting
Exposure drafts and discussion papers
IASB issues exposure draft on improvements to IFRS 8,'Operating segments'
The proposed amendments follow on from a Post-implementation review (PIR) of IFRS 8 that was carried out to assess whether the standard works as intended. The PIR confirmed that the standard generally functions well but identified some areas that could benefit from improvements.

The proposed improvements in the exposure draft include amendments:

• to clarify and emphasise the criteria that must be met before two operating segments may be aggregated;
• to require companies to disclose the title and role of the person or group that performs the function of the chief operating decision maker; and
• to require companies to provide information in the notes to the financial statements if segments in the financial statements differ from segments reported elsewhere in the annual report and in accompanying materials.

The Board has also proposed to amend IAS 34, 'Interim financial reporting', to require companies that change their segments to provide restated segment information for prior interim periods earlier than they currently do.

Comments are due 31 July 2017.

IASB issues a discussion paper on the disclosure initiative
IASB issues a discussion paper on the disclosure initiative

The discussion paper 'Principles of disclosure' suggests principles to make disclosures in financial statements more effective.

Ultimately, it is expected that the discussion paper could lead to amendments to IAS 1,'Presentation of financial statements', or the development of a new general disclosure standard.

Some specific suggestions in the discussion paper include:

• 7 principles of effective communication, which could be included in a general disclosure standard or described in non-mandatory guidance;
• Possible approaches to improve disclosure objectives and requirements in IFRS Standards; and
• Principles of fair presentation and disclosure of performance measures and non-IFRS information in financial statements, to ensure that such information is not misleading.

The discussion paper is open for comments until 2 October 2017.

PwC guidance
‘Brexit’ and implications for income tax - PwC In brief
The UK Government is about to give formal notice of its intention to leave the EU. This notice will trigger the process of negotiating the UK’s exit, which is likely to last at least two years. There are various tax reliefs and exemptions that apply to transactions between UK entities and entities in other EU member states, under existing tax laws, that might cease to apply when the UK’s exit finally occurs. The tax legislation, if any, that will replace those reliefs and exemptions is unknown at this stage. This In brief addresses the potential implications for income tax accounting.

Demystifying IFRS 9 impairment – modified financial assets - PwC video
PwC’s IFRS 9 banking specialists, Sandra Thompson and Mark Randall discuss the implications of renegotiated debt terms on expected credit losses in this short video: Demystifying IFRS 9 Impairment 11. Modified financial assets. They share insights about the interaction with credit systems, derecognition policies and modification gains and losses.

IFRS year end accounting reminders - March 2017
The 31 March 2017 IFRS year end accounting reminders is a publication that outlines the IFRS reporting requirements as at 31 March 2017. It 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.

Tools, practice aids and publications
IFRS 15 for real estate – PwC In depth
In May 2014, the IASB and FASB issued their long-awaited converged standard on revenue recognition. The effect on entities will vary depending on industry and current practices but almost all entities will see a significant increase in required disclosures. The PwC guide “Revenue from Contracts with Customers, 2016” is a comprehensive analysis of the new standard. This supplement highlights some of the areas that could pose the most significant challenges for real estate managers and developers as they transition to the new standard. This supplement should also be read in conjunction with our supplements for the Engineering and Construction and Asset Management industries.

New IFRSs for 2017 – PwC In depth
This guide summarises the new amendments and IFRIC issued by the IASB since 2016, plus those standards and amendments issued previously that are effective from 1 January 2017. It gives an overview of the impact of the changes, which may be significant for some entities, helping companies understand if they will be affected and to begin their considerations. Hard copies can be ordered from www.ifrspublicationsonline.com. PwC staff should refer to the internal guidelines for ordering publications (UK staff - click here).

Other news
IFRIC Update - March 2017
The Committee met in London on 14 and 15 March 2017, and the update includes:

• Items on the current agenda
  • IFRS 3 Business Combinations and IFRS 11 Joint Arrangements—Previously held interests (Agenda Paper 9)
  • IAS 19 Employee Benefits—Plan amendments, curtailments or settlements (Agenda Paper 2)
• Committee’s tentative agenda decisions
  • IFRS 1 First-time Adoption of International Financial Reporting Standards—Subsidiary as a first-time adopter (Agenda Paper 5)
  • IFRS 9 Financial Instruments—Modifications or exchanges of financial liabilities that do not result in derecognition (Agenda Paper 11)
  • IAS 12 Income Taxes—Interest and penalties related to income taxes (Agenda Paper 6)
  • IAS 19 Employee Benefits—Discount rate in a country that has adopted another country’s currency (Agenda Paper 3)
  • IAS 32 Financial Instruments: Presentation—Centrally cleared client derivatives (Agenda Paper 10)
  • IAS 33 Earnings per Share—Tax arising from payments on participating equity instruments (Agenda Paper 4)
  • IAS 41 Agriculture—Biological assets growing on bearer plants (Agenda Paper 7)
• Committee’s agenda decisions
  • IFRS 10 Consolidated Financial Statements—Investment entities and subsidiaries (Agenda Paper 8A)
  • IAS 12 Income Taxes—Deferred taxes when acquiring a single-asset entity that is not a business (Agenda Paper 8C)
  • IAS 28 Investments in Associates and Joint Ventures—Fund manager’s assessment of significant influence (Agenda Paper 8B)
  • Commodity loans (Agenda Paper 8D)
• Other Matters
  • Committee work in progress update (Agenda Paper 12)
  • Matters reported to the Board (Agenda Paper 13)

IASB update - March 2017
The March 2017 IASB Update has been published and the IASB Work Plan has been updated.

The topics for discussion were:

• Wider corporate reporting
• Goodwill and impairment
• Discount rates—present value measurements
• Insurance contracts
• Primary financial statements
• Conceptual framework for financial reporting
• Dynamic risk management
• Financial instruments with characteristics of equity

IASB Investor update - March 2017
In this issue of the IASB Investor update :

• Spotlight—overview of the proposed amendments to IFRS 8,' Operating segments'
• Right Here, Right now - IAS 7, Statement of cash flows', amendments
• We need your views
• Stay up to date: information on investor materials and current events

IFRS SMEs update - March 2017
The March 2017 IFRS SME update has been published and covers

• Update on global use of the IFRS for SMEsstandard
• IFRS for SMEs standard translations - status report
• where to obtain information about the IFRS for SMEsstandard

Desde ISCP

Desde ISCP

Investigación

Características del Proceso de Investigación

Desde Deloitte University Press

Higher education

Success by design Improving outcomes in American higher education The path to college graduation is more uncertain than ever. Nearly one-third of undergraduates leave after their first year, many require six years to complete their studies, and others are saddled with debt—even those who never earn a degree. So what can colleges and universities do to more effectively support their students? Success by design explores innovative and effective strategies for improving student success across each dimension of the student experience. We also provide a checklist to help you get started as your institution begins to develop its strategy for student success, focusing on culture, skill sets, and infrastructure. Read the full report to find out why higher education leaders should maintain a long-term perspective when creating their student-focused environment.

Desde HBR

4 Steps to Structure Your Team Meetings Better

Let’s be honest: Most meetings are a waste of time, especially if they aren’t well designed. Next time you lead a team meeting, take the time to carefully structure it so that the duration and content align with the objective:

1. Define the work of the team. What specifically do you and the attendees need to accomplish?
2. Divide agenda items into categories. We aren’t good at changing the pace or tenor of a conversation once it starts, so don’t try to combine different types of discussions. Instead, categorize similar items together. If necessary, create other meetings to address other types of conversations.
3. Determine the length. Figure out how much time you need, based on a fair estimate of how long each agenda item will take (plus a little padding). Don’t let your calendar app decide the length — if you only need 15 minutes, don’t schedule 30.
4. Plan for overflow. If you run out of time, don’t cram agenda items into the end of the meeting. Set up a time to address topics you don’t get to, which may only require a subset of the group.

Adapted from “A Step-by-Step Guide to Structuring Better Meetings,” by Liane Davey

Desde PERA

BLOG 7

Explique los aspectos básicos que una entidad debe observar en el tratamiento contable de la conversión de la  moneda extranjera.

Indique los asuntos relevantes que una entidad debe revelar en la conversión de la moneda extranjera.

Explique los aspectos básicos que una entidad debe observar en el tratamiento contable de los beneficios a los empleados.

Explique los aspectos fundamentales que una entidad debe observar al dar tratamiento a los hechos ocurridos  en el período entre la fecha final del ejercicio contable   y   la fecha de autorización de los estados financieros.                         

¿Cuáles son los puntos que se deben de considerar al momento de informar sobre partes relacionadas?

Explique en qué consiste el método de valoración actuarial.

Presente una síntesis de lo que debe entenderse por actividades especializadas conforme a NIIF pymes. 

                      

Proporcione  una comprensión General acerca de la concepción de Valor razonable que se encuentra incluida en NIIF para pymes.

Explique cómo debe entenderse la transición que debe efectuar una entidad hacia  la NIIF para pymes.

Explique cuáles son las diferencias actuales (2017)  que existen en los tratamientos contables que proporciona NIIF para pymes comparado con los de  NIIF completas.

Fuente: Conta503