martes, 9 de mayo de 2017

Desde IFAC



 
A round-up of the latest original content and resources from the Global Knowledge Gateway.
 
 

Latest Articles:
 
 
 
IFRS’ Impact on SMEs
What role do International Financial Reporting Standards play in accounting for small- and medium-sized entities in Europe?  
Access related Business Reporting Articles, Resources, and News from around the world.
 
 
 
 
Effective Recruiting Tactics for Attracting Top Talent
Recruiting top young talent today requires organizations to go where young people are: social media. 
Access related Finance Leadership & Development Articles, Resources, and News from around the world.
 
 
 
 
Cybersecurity Requires Foresight
Planning ahead for a cybersecurity breach is not an option, it’s a must. 
Access related Risk Management & Internal Control Articles, Resources, and News from around the world.
 
 
 
 
The Power of Technology: Enhancing Business Performance
The power of technology is helping measure aspects of business performance never dreamed of a decade ago. 
Access related Practice Management Articles, Resources, and News from around the world.
 
 
  Latest Resources and News:  
 
Good Practice from the Excellence in Reporting in the Public Sector Award–Building Public Trust in Corporate Reporting Awards | Document | National Audit Office | Business Reporting

New Video: Loan Loss Accounting and Financial Stability | Video | IFRS Foundation | Business Reporting

Responding to Non-Compliance with Laws and Regulations Fact Sheet | Guidance | International Ethics Standards Board for Accountants | Ethics

IESBA Q&A Video Series: Responding to Non-Compliance with Laws & Regulations | Video | International Ethics Standards Board for Accountants | Ethics

IESBA Staff Questions and Answers—Responding to Non-Compliance with Laws & Regulations | Guidance | International Ethics Standards Board for Accountants | Ethics

SOC for Cybersecurity | Report | American Institute of CPAs | Risk Management & Internal Control

The Risk-Crisis Continuum | Article | CAM-I | Risk Management & Internal Control

Determining and Communicating Key Audit Matters | Report | International Auditing and Assurance Standards Board | Audit & Assurance

IAASB Data Analytics Video | Video | International Auditing and Assurance Standards Board | Audit & Assurance

Rethinking the Audit | Article | Journal of Accountancy | Audit & Assurance

Tech Champion Reveals Practice Efficiency Tips | Article | Accounting Web | Practice Management

How Can You Digitally Reinvent Your Operating Model? | Report | IBM | Practice Management

Pricing on Purpose: How to Implement Value Pricing in Your Firm, Parts I-III | Article | IFAC | Practice Management

SMP Committee Business Advisory Interviews | Video | IFAC | Practice Management

 
 
 
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Audit & Assurance Business Reporting
Ethics Finance Leadership & Development
Governance Islamic Finance
Performance & Financial Management Practice Management
Risk Management & Internal Control Sustainability
 
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Desde Observatorio ITESM

Universidades y estudiantes no siempre reconocen la importancia de una enseñanza efectiva


Aunque existe un gran número de investigaciones sobre la importancia de la calidad de la enseñanza en educación básica, se sabe relativamente poco sobre el impacto que la enseñanza efectiva tiene en el desempeño de los estudiantes universitarios. Con esto en mente, un grupo de investigadores analizaron el impacto que la efectividad docente tiene en el rendimiento de los estudiantes de educación superior.

 

El clúster de universidades que sobresalen en innovación, investigación y colaboración


Un reciente análisis realizado por el Times Higher Education ha identificado al "clúster" de universidades que sobresalen por su estrategia de innovación, investigación y colaboración con la industria. Si bien muchas instituciones elite cuentan con grandes fondos de investigación, el estudio ha examinado a las universidades fuera de este grupo que se han visto obligadas a innovar en su búsqueda de otras fuentes de ingresos.

Desde Investopedia

TERM OF THE DAY

Certificate Of Deposit - CD
A certificate of deposit (CD) is a savings certificate with a fixed maturity date, specified fixed interest rate and can be issued in any denomination aside from minimum investment requirements. A CD restricts access to the funds until the maturity date of the investment. CDs are generally issued by commercial banks and are insured by the FDIC up to $250,000 per individual.
Breaking it Down:
A certificate of deposit is a promissory note issued by a bank. It is a time deposit that restricts holders from withdrawing... Read More

Desde HBR

Use a Recurring Meeting to Bust Bureaucratic Logjams


Every company has them: smart, well-intentioned managers who inadvertently slow down the company with too many questions, too much analysis, and too much process. To speed up these people, consider holding a recurring meeting on Monday mornings to air and resolve the conflicts that are preventing execution. Meet, talk, and stay in the room until the issues are resolved. This will send a clear signal that any conflicts preventing the organization’s ability to act — especially at the front line — will be allowed to linger for a maximum of four business days. A commitment to making fast, firm decisions raises the organization’s metabolism and shows everyone that leadership’s bias is toward acting and executing on behalf of customers. Employees will come to expect that endless analysis and deliberation won’t be tolerated.

lunes, 8 de mayo de 2017

Investigación


Desde Accounting Today


 
 

 
 

Desde CPA Insider



How CPA firms can protect themselves from lawsuits (Podcast)
Being a public accountant entails a certain amount of professional liability risk.
 

 
Overtime and stress are common during month-end close processes
Finance departments still feel pressure to close the books faster.
 
 
A CFO job for adrenaline junkies
Senior financial executives play key roles in young, fast-growing companies.
 
 
How one CPA got the chance to edit the Journal of Accountancy
Have you ever wanted to try something completely opposite from your everyday norm?