martes, 10 de octubre de 2017

Desde IFAC


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

Latest Articles:
 
 
 
The Budget Transparency Toolkit: The 5 Key Entry Points to Budget Transparency
The OECD’s new Budget Transparency Toolkit serves as a guide to navigating the various standards on budget transparency, and as an aid to orientation and action within this busy landscape. 
Access related Business Reporting Articles, Resources, and News from around the world.
 
 
 
 
How Does PEFA Stimulate Better Public Financial Management?
The Public Expenditure and Financial Accountability program has become the global standard for PFM performance assessment and a template for developing diagnostic tools. 
Access related Business Reporting Articles, Resources, and News from around the world.
 
 
 
 
Transforming Challenges into Opportunities: Competition
Information and best practice tips to help small- and medium-sized practices address competition challenges, one of the top global challenges per the IFAC Global SMP survey. 
Access related Practice Management Articles, Resources, and News from around the world.
 
 
 
 
Blockchain Will Transform Audit—Get Ready Now
Blockchain’s impact on audit is in the very near future—and it’s imperative that the profession is prepared. 
Access related Practice Management Articles, Resources, and News from around the world.
 
 
  Latest Resources and News:  
 
Brexit: Implications for Financial Reporting | Article | ICAEW | Business Reporting

The Sustainable Development Goals, Integrated Thinking and the Integrated Report | Report | ICAS, IIRC | Business Reporting

The Rise of Integrated Reporting | Article | Chartered Accountants Ireland | Business Reporting

The Power of One–Organisational Culture and Values | Guidance | ICAS | Ethics

The CFOs' Guide to Technology Roadmapping | Report | ACCA, Institute of Management Accountants | Finance Leadership & Development

The Best Path Forward | Article | CFO.com | Performance & Financial Management

The Strategic Financial Executive: Managing Risk In A Disruptive World | Article | FEI | Risk Management & Internal Control

Accounting for Climate Change | Report | EY | Sustainability

A Look at the First Year Implementation of the New Auditor’s Report in Mainland China | Article | A+ Magazine | Audit & Assurance

Audit Data Analytics Alert: ADA Survey on ADAs in Canada–Results and Implications | Report | CPA Canada | Audit & Assurance

Are You Ready to Become a Real Business Adviser? | Article | Accounting Web | Practice Management

Will Robots Free Accountants to Be More Creative? | Article | In the Black | Practice Management

Automating Accounting | Article | A+ Magazine | Practice Management

Eight Key Elements for Fueling the Data-Driven Enterprise | Article | Bloomberg | Practice Management

Four Great Ways to Lose Talent | Article | AICPA Insights | Practice Management

 
 
 
  Explore resources and news by topic area:  
 
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Ethics Finance Leadership & Development
Governance Islamic Finance
Performance & Financial Management Practice Management
Risk Management & Internal Control Sustainability
 
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jueves, 5 de octubre de 2017

Investigación


Desde IFRS Alert

 
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*New* The Annotated IFRS® Standards (Green Book) July 2017—Now Available
We are delighted to announce the publication of our latest title, The Annotated IFRS® Standards (Green Book) July 2017. It contains the latest issued IFRS Standards as at 1 July 2017 including IFRS 9, IFRS 15, IFRS 16 and IFRS 17, but not the Standards they will replace. The educational guidance makes this volume a particularly useful aid for those studying or applying the Standards.
What's Inside?
Extensive cross-references and explanatory notes have been added to guide readers through each Standard and:
  • other related Standards;
  • accompanying Illustrative Examples and Implementation Guidance; and its
  • Basis for Conclusions.
What are the main changes since the July 2016 A Guide through IFRS® Standards?
The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:
  • IFRS 17 Insurance Contracts;
  • Transfers of Investment Property (Amendments to IAS 40);
  • Annual Improvements to IFRS Standards 2014-2016 Cycle;
  • IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
  • IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.
In addition, IFRS Interpretations Committee agenda decisions issued up to 30 June 2017 have also been included as annotations.
Product Information:
  • ISBN: 978-1-911040-59-0 SET(2 vols)
  • Product Code 1962

Desde Colombia Digital

Desde CTI






More Firms are Outsourcing their
Marketing—Should You?
In this article, Dr. Frederiksen discusses why firms are outsourcing and answers five questions regarding when it makes sense to outsource this service.

ABOM Embezzlement: Cash Receipts
(Part I of III)
This article represents the first of a three-part series discussing the potential for embezzlement within an organization by its accountant/bookkeeper/office manager (ABOM).  ABOM is considered one of the most trusted employees within an organization, making them prime candidates to commit internal fraud.  On a daily basis, an ABOM may be dealing with incoming cash receipts, cash disbursements, and processing payroll, including employee benefits programs and expense report reimbursements.  This article, specifically, will address the ABOM’s ability to embezzle funds related to cash receipts using skimming and larceny techniques.
Financial Litigation and Expert Witness SuperConference
In Case You Missed It:

Discovery can reduce the costs of litigation, but it can also be used to harass and delay. There are a number of things that counsel and a forensic professional can do to limit the misuse of the discovery process, save costs, and lead to a settlement.

Physician practices face a common set of challenges today, and Reed Tinsley explains key issues that practice owners, valuators, and financial consultants should focus on together in order to control costs, build incentives, ease management, and strengthen growth.

QuickReadBuzz






October 18, 2017
Case Analysis



Desde Fundación IFRS

 
Joint ICAEW and IFRS® Foundation virtual conference: IFRS 16 Leases
 

Conference date: 10 October 2017

Conference times: 09:30–17:30 BST, GST and SGT

Five days to go!

Register today for the first truly global IFRS 16 Leases conference from the IFRS Foundation and the ICAEW.
Put your implementation questions to the people who wrote the Standard.
  • participate in live Q&A sessions with Patrina Buchanan (IASB Associate Technical Director) and Kathryn Donkersley (IASB Senior Technical Manager);
  • listen to live panel discussions with insights from global IFRS experts and preparers in three time zones (London, Dubai, Singapore). The panellists include Peter Hogarth, PwC; Matthew Newman, easyJet; Srinath Rajanna, DP World; Arvind Baghel, Dubai Financial Services Authority (DFSA); Ken Ong, EY and Soh Kam Giap, APL.
Register now—for £60+VAT you can attend this groundbreaking conference. All registrations must be completed by 17:00 BST on Monday 9 October.
Contact the ICAEW events booking team via:
Kind regards,
IFRS Foundation Education Initiative

miércoles, 4 de octubre de 2017

Desde ISCP


Desde Observatorio ITESM


Las competencias y habilidades en demanda para 2030


Hoy en día es casi imposible hablar de educación universitaria sin tocar el tema de la empleabilidad. Para hacer frente a la amenaza de la automatización y la brecha de habilidades, Pearson publica el reporte El futuro de las habilidades: Empleo en 2030, en el que identifica las habilidades, competencias y conocimientos que los profesionistas de distintas ramas necesitarán en un futuro no muy lejano.

Desde CCES


Desde Inform News uk PWC

Accounting and corporate reporting
Tools, practice aids and publications
IFRS year end accounting reminders - September 2017
The 30 September 2017 IFRS year end accounting reminders is a publication that outlines the IFRS reporting requirements as at 30 September 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.
PwC Demystifying IFRS9 for Corporates: Episode 9: Hedging borrowings - PwC video
In the ninth of the series Sandra Thompson is joined by Claire Howells to discuss hedging debt under IFRS 9 and the additional flexibility that it will bring.
Subscribe to receive more videos in the series.
A full playlist of our Demystifying IFRS 9 for Corporates series videos are available.
Using Solvency II to implement IFRS 17 - PwC publication
After a number of years of development, Solvency II came into force on 1 January 2016. Many insurers completed the first annual reporting cycle just as the latest insurance accounting standard, IFRS 17, was published in May 2017.
This publication explores how you can make the most of the similarities between the requirements of the two regimes, while highlighting the key areas of difference where most development is likely to be required.
PwC IFRS Talks – Episode 10: IFRS 9 for corporates
PwC has released the 10th episode of our new podcast series. In this series PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment.
The 10th episode is 20 minutes of the latest IFRS News from leading IFRS Partners. A must listen for corporates, this episode discusses the top 9 things to watch out for when adopting IFRS 9.
Subscribe to our iTunes channel to receive more podcasts in the series.
20 minutes, twice a month will keep you up to date with IFRS.

Desde Investopedia

TERM OF THE DAY
Stock Split
A corporate action in which a company divides its existing shares into multiple shares. Although the number of shares outstanding increases by a specific multiple, the total dollar value of the shares remains the same compared to pre-split amounts, because the split did not add any real value. The most common split ratios are 2-for-1 or 3-for-1, which means that the stockholder will have two or three shares for every share held earlier. Also known as a "forward stock split."
In the U.K., a stock split is referred to as a "scrip issue," "bonus issue," "capitalization issue" or "free issue."
Breaking it Down:
For example, assume that XYZ Corp. has 20 million shares outstanding and the shares are trading at $100, which would give it a $2 billion market capitalization.... Read More

Desde HBR

Ask Your Employees to Run Some of Your Meetings


There never seems to be enough time to properly plan for a meeting. But the solution isn’t to shortchange your meeting prep; it’s to let others lead your meetings. Delegating this responsibility to someone on your team will both free up your time and develop your staff. It’s especially helpful to give someone else the opportunity to practice managing conversations with you in the room. This will give them the extra performance edge that comes with being watched, and you’ll be able to observe and provide feedback. Before your next meeting, ask yourself, “Who would get the most benefit from an opportunity to lead the meeting?” Look for people who need to develop the skill or who would gain an increase in stature by being given the charge to design and lead the next group conversation.

martes, 3 de octubre de 2017