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Accounting and corporate reporting
Standards and interpretations
IASB has issued annual improvements to IFRS - 2015-2017 cycle - PwC In brief
These amendments include minor changes to:

• IFRS 3, 'Business combinations', - a company remeasures its previously held interest in a joint operation when it obtains control of the business.
• IFRS 11,'Joint arrangements', - a company does not remeasure its previously held interest in a joint operation when it obtains joint control of the business.
• IAS 12,' Income taxes' - a company accounts for all income tax consequences of dividend payments in the same way.
• IAS 23,' Borrowing costs' - a company treats as part of general borrowings any borrowing originally made to develop an asset when the asset is ready for its intended use or sale. The amendments are effective from 1 January 2019, with early application permitted, subject to EU endorsement.

For further details see In brief UK2017-17.

PwC guidance
US tax reform - PwC In brief
The US Senate and House of Representatives have approved significant changes to US tax law, now known as the House and Senate conference committee agreement on tax reform legislation (HR 1). The signing into law will impact deferred and current income tax accounting, as well as disclosures, for financial statements at 31 December 2017 for entities with US tax presence. See PwC's In brief: US tax reform for further details.

Please note: This version of In brief INT2017-15 supersedes the original version published on 15 December 2017.

IFRS Manual of Accounting 2018
The IFRS Manual of accounting has been updated for accounting years ending December 2018 including a new chapter on Leasing under IFRS 16 and two new appendices - appendix 1 Business combinations under common control and capital re-organisations, appendix 2 Preparation of combined and carve out financial statements.

Year end reporting resources
Inform offers various ways to find information on year end reporting. Try using the 'Bookshelf' as a quick way to access key content.

• Manual of accounting – IFRS. Hard copies of the Manual of accounting - IFRS supplement 2018 are available to order now (PwC staff, please refer to the internal guidelines). The eBook and electronic version of the IFRS Manual on Inform contain additional updates, including new illustrative text, for chapters not reproduced in the printed supplement.
• Year end accounting reminders – IFRS: quarterly updates summarising the reporting requirements (including topical issues, standards and interpretations that are mandatory for the first time and standards and interpretations issued not yet effective) for a specific quarter end.
• Illustrative IFRS consolidated financial statements for 2017 year ends  – Illustrative set of consolidated financial statements for an existing preparer of IFRS. Includes illustrative disclosures of standards available for early adoption.
• In depth: A guide to new IFRSs for 2017: A high-level outline of the key requirements of new IFRS standards and interpretations effective in 2017.
• IFRS disclosure checklist 2017: Outlines the disclosures required for December 2017 year ends.
• IFRS versioned standards.

IFRS 15 for banks - PwC In depth
This publication explains certain issues specific to entities in the banking industry as they transition to the new standard. This publication only addresses the potential issues arising from the new standard for entities that report under IFRS. Differences in IFRS and US GAAP, together with differences in the scope of other relevant guidance in the US, mean that different accounting outcomes are possible.

IFRS IC decision on interest and penalties related to income taxes - PwC In brief
The IFRS Interpretations Committee (IC) issued an agenda decision in September 2017 on interest and penalties related to income taxes. This updated In brief captures additional guidance to be considered

Tools, practice aids and publicationsPwC's IFRS 15 the basics – Step 3 – determine the transaction price – PwC video
Do you know how to determine the transaction price in a revenue contract with a customer? This short video series will quickly help you get to grips with the key steps in IFRS 15. After our first three videos, the fourth video covers 'step 3', determine the transaction price in the so-called '5 step model' in IFRS 15. Having watched this video you will understand how to determine the transaction price.

PwC IFRS Talks - Episode 16: 2017 IFRS year end reminders
PwC has released the 16th episode of the 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 16th episode is 20 minutes of the latest IFRS News from leading IFRS Partners. This episode focuses on 2017 year end IFRS reminders: latest standard setting, good disclosure, impairment testing and more. 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.

IFRS disclosure checklist 2017
The global version of the IFRS disclosure checklist 2017 has been created to outline the disclosures required for December 2017 year ends.

Other news
IASB Update - December 2017
This update includes a summary of the the topics under discussion:

• Primary financial statements
• Disclosure initiative—principles of disclosure
• Goodwill and impairment
• Rate-regulated activities
• Dynamic risk management
• Implementation issues in IFRS Standards Business combinations under common control

Tip for using Inform: Do you know where to find a quick summary of the functionality of Inform?

3 quick reference cards on using Inform functionality:

• How to find and browse content on Inform - quick guide
• How to search Inform - quick guide
• How to use Topic home pages - quick guide

The full user guide and video tutorials for Inform can be found in Help (click from top right of the page). Please share these helpful tools with colleagues and clients that use Inform to help them familiarise themselves with the site.

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Our 2017 Annual Report, 'Leading in changing times: making a difference', is available now. See how our strategy has come to life this year at www.pwcannualreport.co.uk

Desde HBR

Stop Comparing Your Company to Your Favorite Sports Team

Too many leaders use sports analogies to try to motivate their employees. The fact is, sports are a terrible metaphor for business. Why? First, what makes football or basketball so exhilarating is that each game and each season has only one winner. In business virtually every industry has room for plenty of winners. The most successful companies, those that win big and create the most economic value, worry less about crushing the competition than about delighting and amazing their customers. Second, teamwork in most sports happens among players whose careers are short and whose loyalties last for the duration of their contracts. Companies should be focused on the long term — on attracting, growing, and retaining the best people in their fields and on creating an environment where great people do their best work year after year.

Adapted from “Why Sports Are a Terrible Metaphor for Business,” by Bill Taylor

Desde Investopedia

TERM OF THE DAY

Dividend Signaling Dividend signaling is a theory suggesting that when a company announces an increase in dividend payouts, it is an indication it possesses positive future prospects. The thought behind this theory is directly tied to game theory; managers with good investment potential are more likely to signal. While the concept of dividend signaling has been widely contested, the theory is still a key concept utilized by proponents of inefficient markets.

Breaking it Down: Because the dividend signaling theory has been treated with a skeptical eye by analysts and investors, regular testing of the theory has been performed. On... Read More

Desde MH

Ver en su navegador

Noticia   21/12/2017 Formatos de Anexos Tributarios para el Dictamen Fiscal Electrónico A los Contribuyentes y Contadores que firman los Estados Financieros que se adjuntan al Dictamen e Informe Fiscal, y a los Auditores Fiscales nombrados, se les informa que: Se encuentran a disposición los Anexos Tributarios que deben ser utilizados para efectos del Dictamen e Informe Fiscal del ejercicio 2017, los que pueden ser consultados y descargados dando clic en el siguiente enlace: Anexos Tributarios para fines del Dictamen e Informe Fiscal electrónico Los formatos de Anexos Tributarios a utilizar serán aquellos que les sean aplicables según la actividad económica desarrollada por el Contribuyente. Para efectos de evitar inconvenientes en el uso de los formatos, deben tomar en cuenta las siguientes recomendaciones: Utilizar office 2010 o versiones posteriores. No efectuar modificaciones a la estructura de los formatos. Llenar las celdas con el formato  ”número”. Asimismo se deben atender las indicaciones para el llenado de los Anexos Tributarios, que se detallan en la pestaña “DATOS GENERALES” de cada Anexo. Se recuerda a los Contadores que se inscribieron con base a Declaración Jurada en el Registro de Contadores que lleva la Dirección General de Impuestos Internos, y hayan obtenido la Certificación de Número de Acreditación de Contador actualizado, emitida por el Ministerio de Educación, que deben presentar a la Administración Tributaria, si aún no lo han hecho, fotocopia de la citada Certificación y la original de la misma para su confrontación; esto para efectos de actualizar el Registro de Contadores que lleva la citada Administración. Así mismo se recuerda, que para proceder a la presentación de los Estados Financieros, Notas, y Anexos Tributarios a través de la plataforma del Dictamen Fiscal, los Contribuyentes y Contadores deben previamente haberse registrado en los Servicios por Internet del Ministerio de Hacienda, mediante la respectiva firma y presentación del formulario de Aceptación de Términos de Registro de Servicios por Internet; así también los referidos Contadores deben formar parte del Equipo de Trabajo que consta en el módulo del Dictamen Fiscal, del ejercicio o período respecto del cual el Contribuyente está obligado a dictaminarse. CONSULTAS En caso de existir dudas sobre los referidos formatos, dirigir su consulta a la siguiente dirección electrónica: dictamen.fiscal@mh.gob.sv , o llamar al Call Center de la Dirección General de Impuestos Internos. Tel. 2244-3444 opción 4

Desde HBR

Do You Seek Conflict, or Avoid It?

When it comes to conflict, there are two types of people: those who avoid it and those who seek it out. Avoiders tend to shy away or even hide from disagreements. They prize harmony and relationships with their coworkers. Seekers are eager to engage in conflict when it arises (or even find ways to create it). They tend to care most about directness and honesty. Neither style is better, and your default depends on a lot of things: your past experiences with conflict, the conventions of the culture you’re from or work in, organizational context, and even gender norms. Knowing which style you gravitate toward will help you make a conscious choice about how to address a disagreement. If you’re an avoider, for example, your instinct may be to ignore the situation. But knowing that it’s your natural tendency can help you overcome your resistance to addressing the issue.

Adapted from HBR Guide to Dealing with Conflict, by Amy Gallo

Desde Investopedia

TERM OF THE DAY

Progressive Tax A progressive tax is a tax that takes a larger percentage from high-income earners than it does from low-income individuals. The U.S. income tax system is considered progressive. In 2016, individuals who have under $9,275 of taxable income pay 10% in income tax, while taxpayers earning more than the benchmark cutoff of $415,050 fall into tax brackets with rates up to 39.6%.

Breaking it Down: The progressivity of a tax structure depends on how quickly the tax rates rise in relation to increases in income. For example, if one tax code has a low rate... Read More

Desde HBR

The New CEO Activists

From Amy Bernstein  Editor, Harvard Business Review

CEOs used to avoid wading into controversy, and for good reason: Speaking out on a hot-button issue would surely alienate at least some customers. But the rules have changed. Social upheaval and government paralysis have prompted many corporate leaders to join the debates on LGBT rights, immigration, race and other contentious topics. In fact, in the age of Twitter, their customers and employees often expect this of them. So how can CEOs determine whether to add their voices to an issue of political (if not necessarily strategic) urgency? And how can they do so effectively? Ronnie Chatterji of Duke’s Fuqua School and Mike Toffel of Harvard Business School explore these questions in “The New CEO Activists.”  As a smart person once said, “Culture eats strategy for breakfast.” This idea is a problem for any leader trying to execute on a new plan. The challenge is that so much of culture is unspoken and assumed, embedded in mindsets and behaviors. But that doesn’t mean it’s unmanageable. Boris Groysberg and J. Yo-Jud Cheng of HBS, along with Jeremiah Lee and Jesse Price of Spencer Stuart, have thoroughly analyzed the literature on culture, distilling it into a concise, practical manual for managers. In “The Leader’s Guide to Corporate Culture,” they identify eight distinct cultural styles and explain how to work with them for the long-term health of the organization.  Some other articles I’m excited about: “Ads That Don’t Overstep,” by HBS professor Leslie John, Darden School of Business professor Tami Kim, and IESE Business School professor Kate Barasz, discusses how to make sure your online targeting doesn’t creep out your customers. “The Case for Plain-Language Contracts,” by Shawn Burton, a general counsel at GE’s aviation division, describes how he and his team translated excruciatingly dense legalese into language that pretty much anyone can understand. And finally, be sure to check out “The Best Leaders Are Great Teachers,” in which Syd Finkelstein of Dartmouth’s Tuck School argues that what sets exceptional business leaders apart is their unwavering commitment to developing their people. If you’re lucky enough to have had bosses like these in your life—I certainly have—you’ll know what a difference they make.  Thanks for reading,  Amy Bernstein

Desde Accounting Today

Learn more with this web seminar.         Sponsor Content From:

Tax season hacks: 5 steps to transform your tax season  Jan. 16, 2018 | 2 PM ET/11 AM PT   Tax Season is the busiest time of the year year for Accountants, and should be the most profitable. However, too many firms miss out on opportunities because they are tied to traditional processes that are time consuming, and don’t add value. Now practices finally have the chance to change all that. Leveraging new tools allows you to create more efficient workflows, which in turn frees up your time to add value in your client relationships. Your clients, your team, and your profit margins will all feel the benefits.   Having worked with thousands of accounting firms, Receipt Bank’s VP of Business Development Damien Greathead will show you how your firm can break free of the traditional tax season pitfalls. Alongside will be joined by cloud accountant Mary Hollister, they’ll discuss how to find new opportunities for growth and profit.   In this webinar, you’ll find out:   How leading firms are using shifting their business model towards Monthly Recurring Revenue, Real Time Accounting and Accounting Automation to hack traditional processes The trick to getting the essential accounting documents you need from your clients without chasing How to use new tools to widen your profit margins while providing a superior client experience Sign up to learn how to transition your firm’s service model to an efficient, technology-based one that will not only help solve your tax season bottlenecks, but also add value for your firm and your clients throughout the year. Register Now   Mary Hollister CPA Founder Mary Hollister CPA (Presenter)   Damien Greathead Vice President of Business Development Receipt Bank (Presenter)   Ranica Arrowsmith Technology Editor Accounting Today (Moderator)

Investigación

Desde IFRS Box

Accounting for Deemed Disposal of Associate (IAS 28)

• Posted in:Consolidation and Groups
• Posted by:Silvia M.

15

Sometimes, the things can happen behind your back – without you even noticing.
And, these things can affect you somehow.
Let me tell you a short story.
I participated in an audit of a big insurance company and our senior asked me to look at its investments.
Not surprisingly, this insurance company held lots of shares and in some companies it exercised either control or significant influence.
I was just going through the papers and suddenly, one thing came to my attention: the investment in a medium-sized manufacturing company (let’s call it ABC).
I remembered that a few months ago, significant foreign investor acquired controlling stake in ABC. I read it in the newspapers.
The acquisition was in fact performed in 2 separate transactions:

• The investor acquired about 40% of shares by purchasing the shares from other 2 investors, and
• ABC issued additional capital to the foreign investor.

Hmmm, what does that mean?
Well, the first transaction – purchasing shares from other investors – had no impact on our client, because the other shares just changed the owner.
The problem was with the second transaction.
Why?
The reason is that ABC issued new shares and it diluted the share of my client, the insurance company.
Simply speaking – imagine you hold 20 000 shares of 1 CU each in a company with total share capital of 100 000. Thus, you have 20%.

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But, that company decides to issue new shares for 20 000 and its total share capital increases to 120 000.
You still have your 20 000, but as a result of issuing the new shares, you share drops to 16,67% (20 000/120 000).
This is exactly what happened. Although our client did literally nothing wrong (or nothing at all), they lost their share.
The first thing I went to examine – was the significant influence maintained?
I stress it all over my articles about the group accounts. The percentage of ownership is just indicator of significant influence (or control, you name it). You have to examine other factors – read more here.
What’s worse – as a result of this transaction, our client lost significant influence in ABC. And, it had a huge impact on the accounting, because when you lose the significant influence, you have to stop equity method.
End of the story. These things happen quite often. It is called “deemed disposal”.
In this article, we will deal with deemed disposals of an associate, but the rules and accounting methods apply with any other deemed disposal, too.

What is deemed disposal?

Deemed disposal of an associate or a joint venture is simply reduction in interest or share in an associate or a joint venture other than by actual disposal by the transfer of shares or liquidation.
In other words – deemed disposals mostly happen “behind your back”.
How the deemed disposal may happen? Let me name just three very common ones:

• You (investor) ignore the rights issue by the associate or joint venture (or you do not acquire the new shares fully).
• An associate issues warrants or options to own shares and someone else exercise them (thus new capital is issued).
• An associate issues new shares to someone else (just as in my short story above).

Hmmm, after I wrote this article, my husband looked over my shoulder and said: That reminds me Facebook a few years ago…
Well, yes, that is a great example of deemed disposal, too.

The Facebook deemed disposal

What happened?
In 2004, Mark Zuckerberg founded Facebook together with Eduardo Saverin. Saverin was responsible for funding and business development and Zuckerberg was a content guy.
However, the things did not work well and Zuckerberg decided to cut off Saverin from Facebook.
How did he do it? No, he did not purchase the Saverin’s share…
Making long story short – the company owning Facebook issued new shares and distributed them to every other shareholder, except for Saverin.
This is the very best example of deemed disposal. It reduced Saverin’s share in Facebook from 30% to below 10%.
Of course, lots of lawsuits and nasty fights followed and maybe you have seen the movie “Social network” describing this situation.
If you’re interested in the full story, you can read it here.

How to account for deemed disposal?

If you experience the deemed disposal of some share in your associate, then there are 2 different scenarios:

1. You lose significant influence. In this case, you have to:
   
   • Discontinue equity method and recognize gain or loss on deemed disposal;
   • Recognize your remaining investment as a financial asset under IFRS 9
2. You keep significant influence, just the percentage of ownership is lower. In this case, you have to:
   
   • Recognize gain or loss on partial disposal;
   • Continue equity method.

Let’s illustrate what happens in both scenarios.

Example: Deemed disposal of an associate

Question:

Angelo plc. held 25% share in Investee ltd. On 1 January 20X1, Investee issued 40 000 new shares of 1 CU each to Giovanni, plc. at par. You have the following information:

• Investee’s share capital before its increase was CU 150 000 (each share of 1 CU)
• Investee’s net asset on 31 December 20X0 were CU 200 000.

How should Angelo account for the deemed disposal of share, if:

1. Significant influence is lost;
2. Significant influence is maintained?

Solution

Before I outline the solution for both scenarios, let’s calculate a few very useful things (needed for both cases):

• Carrying amount of Angelo’s investment before deemed disposal = 25%*Investee’s net assets of CU 200 000 = CU 50 000
• Number of shares held by Angelo: 25%*150 000 = 37 500 (1 CU each)
• Angelo’s share after deemed disposal = 37 500/(150 000+40 000) = 37 500/190 000 = 19,7%

Now, let’s calculate the new carrying amount of Angelo’s investment in Investee:

• Carrying amount before disposal (see above): CU 50 000
• Less cost of deemed disposal = – CU 50 000 x (25%-19,7%)/25% = – 10 600
• Plus share on the new contribution = 19,7%*CU 40 000 = 7 880

New carrying amount after disposal = 47 280
Here, the loss on deemed disposal of CU 2 720 arose (difference between carrying amounts before and after disposal, that is CU 50 000 less CU 47 280).

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Now, let’s move on.

Solution #1: Significant influence is lost

As I wrote about, you MUST discontinue the equity method if significant influence is lost.
Yes, maybe it’s unfair, especially if that happened without you even knowing, but that’s what you should do.
We have calculated all the necessary numbers above so let’s draft journal entries:

1. Loss on disposal:
   • Profit or loss – loss on disposal of an associate: CU 2 720
   • Investment in associates: CU 2 720
2. Discontinuing the equity method and recognizing a financial instrument:
   • Debit Other financial investments – CU 47 280
   • Credit Investments in associates – CU 47 280

Angelo needs to classify the investment in Investee in line with IFRS 9 and as equity stakes never meet conditions for amortized cost method, it’s clear that this asset would be at fair value either through profit or loss, or through other comprehensive income (more on that here).

Solution #2: Significant influence is kept

Please let me remind you here that although the share of Angelo on Investee’s net assets fell below 20%, it does NOT mean that significant influence was automatically lost.
In fact, you could hold 1% and still have significant influence or even control (but let’s not talk about special purpose entities here).
If Angelo maintained significant influence, then it continues using equity method.
The problem here is that IAS 28 does not say anything about gains or losses on partial disposals when equity method is kept. However, I’ve seen it a few times and the practice is that yes, gains or losses are recognized.
The journal entry is:

• Debit Profit or loss – loss on partial disposal of shares: CU 2 720
• Investment in associates: CU 2 720

And then, Angelo continues with equity method, but the new percentage of ownership must be applied.
In these short examples, I ignored other possible complications, such as foreign currency translations or items reclassified from other comprehensive income – just make sure you take them into account.
Have your eyes open and watch your back!

Desde Inform News uk PWC

Accounting and corporate reporting
PwC guidance
IFRS 9 impairment: Revolving credit facilities and expected credit losses - PwC In depth
Many banks grant revolving credit facilities to their customers, such as credit cards and overdraft facilities. Due to their unique nature, IFRS 9 contains some specific impairment requirements, which give rise to some complex issues, both conceptually and in practice. Whilst industry thinking will almost inevitably continue to evolve, this publication brings together our latest thinking on this topic.

Achieving hedge accounting in practice under IFRS 9 - PwC In depth
This publication answers the questions we are asked most often by corporates applying IFRS 9's hedge accounting rules for a range of hedging strategies commonly used in practice. As entities work through the detail of the standard, they have found it more challenging and complex than they initially expected. We have therefore developed this guide to help navigate the complexity and show entities how to achieve hedge accounting in a wide range of situations, with worked examples and helpful tips too.

IFRS 9 Impact on the pharmaceutical industry - PwC In depth
IFRS 9 will impact the pharmaceutical industry and, with an effective date of 1 January 2018, it is fast approaching. Pharmaceutical entities hold a number of financial instruments arising from their core operations (trade receivables), from risk management activities (foreign exchange and interest rate hedges), or cash management and investing activities (bonds and equity investments). The trend of complex financing structures and royalty arrangements has seen an increased focus on financial instruments in the industry. All financial assets need to be carefully assessed, to understand the classification and impairment implications. This In depth discusses some of the more significant impacts on entities within the pharmaceutical and life sciences industry.

Tools, practice aids and publications
IFRS year end accounting reminders - December 2017
The 31 December 2017 IFRS year end accounting reminders is a publication that outlines the IFRS reporting requirements as at 31 December 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's IFRS 15 the basics – Step 2 – Identify the performance obligation in the contract – PwC video
Need to identify performance obligations in a contract with a customer? This short video series intends to quickly help you with the key steps in IFRS 15. After our first two videos, the third video covers “step 2” in the so-called “5 step model” in IFRS 15. Having watched this video, you will understand how to identify the performance obligations.

Applying IFRS for the real estate industry - PwC publication
This interactive publication considers the main accounting issues encountered by real estate entities and the practices adopted in the industry under IFRS. It specifically considers entities whose business model is to construct and manage real estate as opposed to those entities engaged in the construction or development of real estate principally for sale or otherwise own use. The publication is based on the experience gained from the worldwide leadership position of PwC in the provision of services to the real estate industry.

PwC's Demystifying IFRS 9 Impairment - 15. Disclosures in 2017 year end and 2018 interim financial reports – PwC video
This latest Demystifying IFRS 9 video, looks at IFRS 9 implementation disclosures in banks' 2017 year end and 2018 interim reports and transition documents. For more information also see our In depth.

PwC IFRS Talks – Episode 15: IAS 7 Cash Flow Statements
PwC released the 15th episode of the 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 15th episode is 20 minutes of the latest IFRS News from leading IFRS Partners. IAS 7 Cash Flows Statement: top tips, common pitfalls and upcoming disclosure changes. 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.

IFRS overview 2017 - now available
Our IFRS overview (formerly 'IFRS pocket guide') provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to October 2017. This quick-reference guide is intended for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.

Other news
IASB update - November 2017
In this IASB update the topics of discussion were:

• Dynamic risk management
• Improvements to IFRS 8
• Primary financial statements
• Wider corporate reporting

IFRIC Update - November 2017
In this update the following items were discussed:

Items on the current agenda

• Subsidiary as a first-time adopter (IFRS 1,' First-time adoption of IFRS') - Agenda Paper 6
• Costs considered in assessing whether a contract is onerous (IAS 37,' Provisions, contingent liabilities and contingent assets) - Agenda Paper 5

Committee’s tentative agenda decisions

• Presentation of interest revenue for particular financial instruments (IFRS 9, 'Financial instruments' and IAS 1,' Presentation of financial statements') - Agenda Paper 3
• Revenue recognition in a real estate contract that includes the transfer of land (IFRS 15,' Revenue from contracts with customers') - Agenda Paper 2A
• Right to payment for performance completed to date (IFRS 15, 'Revenue from contracts with customers') - Agenda Paper 2B

Committee’s agenda decisions

• Acquisition of a group of assets (IFRS 3,' Business combinations') - Agenda Paper 4

Other matters

• Committee work in progress - Agenda Paper 7

Desde Observatorio ITESM

La docencia será una de las profesiones más demandadas en el futuro

Ante la preocupación de que la automatización anulará puestos de empleo, el líder educativo Amar Kumar aseguró que los profesores de educación básica tendrán alta demanda debido al impacto que tienen al formar a las futuras generaciones.

Desde Observatorio ITESM

Los 7 principios del aprendizaje

“El problema es que (escuelas, gobiernos) esperan que las tabletas mejoren todo mágicamente”, señaló Jennifer Groff, ingeniera educativa del MIT Media Lab, durante el CIIE 2017. Sin embargo, para innovar en la enseñanza se necesita mucho más que tecnología. He aquí los 7 principios del aprendizaje para diseñar la educación del futuro.

Desde CCES