Desde IFAC

	A round-up of the latest original content and resources from the Global Knowledge Gateway.
	Latest Articles:
	What Top Skills Do Professional Accountants Need for the Future? Professional accountants can use their unique skills to anticipate the future.  READ MORE   Access related Finance Leadership & Development and Practice Management Articles, Resources, and News from around the world.
	Generation Next and Small- & Medium-Sized Practices Key findings from a survey young professionals working in SMPs suggest younger finance professionals today hold ambitions for fast progression and rapid career development.  READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
	Small Practices: Leverage Traditional Services to Adapt to New Client News The focus for small- and medium-sized accounting practices today should be how to move forward and evolve services as technology disrupts the current business model.  READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
	Latest Resources and News:
	Global SAI Stocktaking Report 2017 | Report | INTOSAI Development Initiative | Business Reporting Growth, Development and Accounting: Seeing the Bigger Picture | Report | ICAEW | Finance Leadership & Development Five Ways to Adapt Your Accounting Services for Millennial Clients | Article | AccountancyAge | Practice Management Man vs The Machine: AI in Accountancy | Article | AccountancyAge | Technology Four Technologies Every Accountant Must Know About for 2018 | Article | A+ Magazine | Technology Brace Yourself for AI and Blockchain | Article | Accounting Today | Technology The Future of Cryptocurrencies | Article | Economia | Technology
	Explore resources and news by topic area:
	Audit & Assurance Business Reporting Ethics Finance Leadership & Development Governance Performance & Financial Management Practice Management Risk Management & Internal Control Sustainability Technology
	Are you missing out on key updates? Follow us and subscribe to stay informed   .

Desde Investopedia

TERM OF THE DAY

Bond A bond is a fixed income investment in which an investor loans money to an entity (typically corporate or governmental) which borrows the funds for a defined period of time at a variable or fixed interest rate. Bonds are used by companies, municipalities, states and sovereign governments to raise money and finance a variety of projects and activities. Owners of bonds are debtholders, or creditors, of the issuer.

Breaking it Down: Bonds are commonly referred to as fixed-income securities and are one of the three main.... Read More

Desde HBR

Create a “Yes List” to Break Your Bad Habits

Does this sound familiar? You know you have a bad habit (maybe it’s interrupting others, or micromanaging), so you set out to change your ways. At first, you’re full of energy and enthusiasm, but as time goes on you slip back into your old behavior. If you really want to break your habit, try creating a “Yes List” to track and review your progress. Translate your goals into small, measurable tasks. For example, if you want to listen better, your task might be to attend one meeting a day without your computer and phone. Write your tasks on a checklist with a space to mark a daily Y for yes (if you met your goal) or N for no (if you didn’t). Pin your list somewhere visible and fill it out at the end of the day for the next few weeks. After tracking your habits, assess whether there are patterns in all those Y’s and N’s that need adjusting.

Adapted from “Break Bad Habits with a Simple Checklist,” by Sabina Nawaz

Desde Otras voces en Educación

REVOLUCIÓN EDUCATIVA EN JAPÓN

 Enero 11, 2018  Noticias  Asia, Japón, Noticia

Japón/11 enero 2018/Fuente: Diario Co Latino

Hoy hay que leer esto tan importante para que por lo menos nos formemos una idea de ¿CONTRA QUIÉNES COMPETIRÁN NUESTROS HIJOS? ….. O nuestros nietos…

NUEVO SISTEMA EDUCATIVO EN JAPÓN

Se está probando en Japón un revolucionario plan piloto llamado “Cambio Valiente” (Futoji no henko), basado en los programas educativos Erasmus, Grundtvig, Monnet, Ashoka y Comenius. Es un cambio conceptual que rompe todos los paradigmas. Es tan revolucionario que forma a los niños como “Ciudadanos del mundo”, no como japoneses.

Entenderán y aceptarán diferentes culturas y sus horizontes serán globales, no nacionales.

¡Imagínese que ese cambio se está dando en uno de los países más tradicionalistas y “machistas” del mundo!

El programa de 12 años está basado en los conceptos:

– Cero materias de relleno.

– Cero tareas.

– Y solo tiene 5 materias, que son:

1. Aritmética de Negocios.

Las operaciones básicas y uso de calculadoras financieras.

2. Lectura.

Empiezan leyendo una hoja diaria del libro que cada niño escoja y terminan leyendo un libro por semana.

3. Civismo.

Entendiendo este como el respeto total a las leyes, el valor civil, la ética, el respeto a las normas de convivencia, la tolerancia, el altruismo y el respeto a la ecología y medio ambiente.

4. Computación.

Office, internet, redes sociales y negocios on-line.

5. Idiomas.

4 ó 5 alfabetos, culturas, religiones, entre japonesa, latina, inglesa, alemana, china, árabe, con visitas socializadoras de intercambio, a familias de cada país durante el verano.

¿Cuál será la resultante de este programa?

Jóvenes que a los 18 años hablan 4 idiomas, conocen 4 culturas, 4 alfabetos.

– Son expertos en uso de sus computadoras y celulares como herramientas de trabajo.

– Leen 52 libros cada año.

– Respetan la ley, la ecología y la convivencia.

– Manejan la aritmética de negocios y finanzas al dedillo.

¡Contra ellos van a competir nuestros hijos! ¿Y quiénes son nuestros hijos?

– Chicos que saben más de los chismes de la farándula de moda, que se saben y conocen los nombres y la vida de los artistas famosos, pero nada de historia, literatura o matemáticas, entre otros…

• Chicos que hablan español solo más o menos, que tienen pésima ortografía, que odian leer libros, que no saben hacer sumas de quebrados, que son expertos en “copiar” durante los exámenes y burlar las normas a los ojos de padres y educadores.

• Chicos que pasan más tiempo viendo y aprendiendo las estupideces de la Internet, la televisión o partidos e ídolos de ‘Fútbol’, que estudiando o leyendo, casi sin comprender lo que leen, y por ello creen que un jugador de fútbol es superior a un científico.

– Chicos que son los llamados homo-videos, ya que no son socializados adecuadamente, sino que están estupidizados, zombies del iPhone y Android, las tablets, el skate, el facebook, Instagram, los chats, donde solo hablan de las mismas estupideces que enumeramos antes o con los juegos informáticos, en un claro aislamiento que conocemos como autismo cibernético y que atenta contra la libertad, la educación, contra su autoestima, autonomía, contra el respeto a sus padres o al prójimo, contra el medio ambiente, la solidaridad, la cultura, y promueven un egoísmo alarmante dejando una sociedad ciega y sin rumbo y viendo un gobierno que miente para robar a manos llenas!!!!

Creo que tenemos mucho trabajo por hacer.

Fuente noticia: https://www.diariocolatino.com/revolucion-educativa-japon/

Fuente imagen: https://ugc.kn3.net/i/origin/http://i0.wp.com/marcianos.com/wp-content/uploads/2016/08/diferencias-japon-sistema-educativo-.jpg

Desde Investopedia

TERM OF THE DAY

Compound Annual Growth Rate - CAGR The compound annual growth rate (CAGR) is the mean annual growth rate of an investment over a specified period of time longer than one year.

Breaking it Down: The compound annual growth rate isn't a true return rate, but rather a... Read More

Desde HBR

Rely on Others to Improve Yourself

There’s a common misconception that individual development needs to happen…individually. Nothing could be further from the truth. Despite our common cultural notion of “self” improvement, the most successful efforts to self-improve have other people at their core. If you’re looking to gain a new skill or break a bad habit, seek out people (both inside and outside your organization) who are looking to do the same, and meet regularly. You can also join online learning communities, discussion groups, or courses. By exchanging empathy, success stories, and “Watch out for…” insights, you can build the confidence and commitment to push through setbacks and accelerate the adoption of new behaviors. You can also help each other out of ruts. Most important, you create a sense of ownership over one another’s success that results in momentum for change.

Adapted from “Why Self-Improvement Should Be a Group Activity,” by Ron Carucci

Desde Investopedia

TERM OF THE DAY

Return On Investment - ROI A performance measure used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments. ROI measures the amount of return on an investment relative to the investment’s cost. To calculate ROI, the benefit (or return) of an investment is divided by the cost of the investment, and the result is expressed as a percentage or a ratio.

Breaking it Down: Return on investment is a very popular metric because of its versatility and simplicity. Essentially, return on investment can be used as a rudimentary gauge... Read More

Desde HBR

When You’re Arguing with a Coworker, Listen More Than You Talk

We’ve all had one of those communication meltdowns where you and your coworker raise your voices or shut down instead of listening to each other. But you won’t be able to find common ground unless you hear the other person out. The next time you and a coworker get into an argument, try listening more than you talk. As you listen, notice: Are you already thinking about your rebuttal? Are you responding with a “yes” followed by an immediate “but”? Or have you already interrupted? Be open to their perspective — and to the chance that you might be wrong. If you’re not listening because you’re worried about not having the perfect reply, you can always say, “I haven’t thought about it that way before. Can you give me a day or so to think it over?” Very few people will complain about someone listening to what they’ve said and taking a little time to thoughtfully analyze and respond to it.

Adapted from “In a Difficult Conversation, Listen More Than You Talk,” by Emma Seppala and Jennifer Stevenson

Desde Inform News uk PWC

Must know

US tax reform that impacts deferred and current income tax accounting for financial statements at 31 December 2017

PwC In brief 2017-15 looks at the details

Effective date: 2017 

Accounting for options over intellectual property in the pharmaceutical and life sciences industry

PwC In brief 2017-18 looks at the details

IFRS IC decision on interest and penalties related to income taxes

PwC In brief 2017-16 looks at the details

Effective date: 2019

Practical insights

IFRS 15 the basics – Step 4 – Allocation of the transaction price to separate performance obligations – PwC video

Do you know how to allocate the transaction price to the separate performance obligations identified in a revenue contract with a customer? The fifth video covers “step 4”, allocation of the transaction price in the so-called “5 step model” in IFRS 15.

Detailed guidance

Accounting considerations of the US tax reform - PwC In depth

This In depth describes the tax law changes and the tax accounting consequences and has been issued by PwC in the US. It identifies areas in which the tax accounting under IFRS and US GAAP might be different.

IFRS 16, ‘Leases’ for the shipping industry - PwC In depth supplement

The shipping industry is likely to be one of the most affected by the new standard. This In depth supplement explains how the arrangements common in the shipping industry will be accounted for under IFRS 16.

Desde HBR

Where You Sit Can Make You More Productive To increase worker performance, employers invest in a number of things, from rewards and incentives to education and training. But there is a surprisingly simple way to increase productivity, one that is low-cost and has immediate effect: better office seating arrangements. Recent research suggests that whom you sit next to affects how you perform and can improve productivity and work quality. So if you tend to focus on quality (you produce superior work but do so slowly), try to sit next to someone who completes tasks quickly. The two of you will probably influence each other: You’ll try to match the speed of your coworker, and they’ll attempt to improve their work’s quality. Adapted from “Want to Be More Productive? Sit Next to Someone Who Is,” by Jason Corsello and Dylan Minor

Desde Investopedia

TERM OF THE DAY

Time Value of Money - TVM The time value of money (TVM) is the idea that money available at the present time is worth more than the same amount in the future due to its potential earning capacity. This core principle of finance holds that, provided money can earn interest, any amount of money is worth more the sooner it is received. TVM is also referred to as present discounted value. Term Of The Day Selected By Deva Panambur Managing Director Sarsi, LLC New York, NY www.sarsillc.com

Breaking it Down: Money deposited in a savings account earns a certain interest rate. Rational investors prefer to receive money today rather than...Read More

Desde Cartelera Informativa UCA

Microsoft Excel Intermedio
Del 20 de enero al 10 de febrero.
Fecha límite de inscripción: Sábado 20 de enero.
Más información

Microsoft Excel Avanzado
Del 20 de enero al 17 de febrero.
Fecha límite de inscripción: Sábado 20 de enero.
Más información

Métodos Exploratorios y Descriptivos en Minería de Datos
Usando R
Del 20 de enero al 10 de marzo.
Fecha límite de inscripción: Jueves 18 de enero.
Más información

Desde CCES

Desde ISCP

Ver en su navegador