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Must know Impact of the reform of LIBOR and other similar rates on IFRS reporting at 30 June 2019 - PwC In brief See our In brief for more details. Proposed amendments to IFRS 17, 'Insurance contracts' - PwC In brief The latest 'In brief' summarises the proposed amendments to IFRS 17, following the issuance of the Exposure Draft.

Practical insights IFRS Technical update webcast - June 2019 Listen to our webcast here.

Detailed guidance IFRS year end accounting reminders - June 2019 The 30 June 2019 IFRS year end accounting reminders includes a publication that outlines the IFRS reporting requirements as at 30 June 2019. Applying IFRS 9 ECL to business combinations and asset purchases - PwC In depth See our In depth for more details.

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	Global Accountancy Education: Preparing Future-Ready Accountants To assist Professional Accountancy Organizations and other key stakeholders to prepare future-ready professional accountants, IFAC is establishing a comprehensive, integrated approach to respond to accountancy education challenges and opportunities posed by a rapidly changing environment.  READ MORE   Access related Finance Leadership & Development Articles, Resources, and News from around the world.
	Exploring the Future Options for Audits of Less Complex Entities The International Auditing and Assurance Standards Board (IAASB) has issued a consultation exploring the possible options to address the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.   READ MORE   Access related Audit & Assurance Articles, Resources, and News from around the world.
	The Foundation for Economies Worldwide Is Small Business Small businesses make the world go round. IFAC recognizes the importance of small businesses, their role in economies worldwide, and their contribution to sustainable development on Micro-, Small and Medium-sized Enterprises Day.  READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
	The Importance of Client Selection and Relationship Management Client selection and effective relationship management is critical for firm’s success. It includes processes of selecting the “right client”, setting out clear engagement terms and considering client classification.   READ MORE   Access related Practice Management Articles, Resources, and News from around the world.
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Google Launches Comprehensive CS Resources for Educators

Google today launched Code with Google, a new compilation of resources for K-12 educators for exploring computer science in the classroom.

Desde Deloitte University Press

Article

What is US national income telling us?

Economics Spotlight, June 2019

Can national income provide a more realistic picture of the state of the economy than GDP?

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Desde Observatorio ITESM,

Profundizando en el conocimiento: la reflexión como herramienta de aprendizaje

Permitir que en la clase haya "descansos de reflexión" ayuda al alumno a organizarse, comunicar sus pensamientos, comprender si realmente entienden un tema y, más importante, convertir la reflexión en un hábito.

Desde Observatorio ITESM

Las 8 tendencias educativas de las aulas del futuro, según Google for Education

Una investigación impulsada por Google explica cómo será la experiencia educativa en los próximos años. Se estima una mayor influencia tecnológica en la experiencia educativa, lo que demandará mayor compromiso de los padres de familia.

Desde HBR

The 3 Types of Information Your New Hires Need

A new hire needs to learn so many different aspects of the business that covering them all can feel impossible. Onboarding managers can get organized by dividing what the person needs to learn into three categories: technical learning is the company’s products, customers, technologies, and systems; cultural learning includes attitudes, behavioral norms, and values; and political learning is how decisions are made, who has the power to make them, and whose support the new hire will need. Help the new employee pick all of this up by connecting them to the right people. For each category of information, think about who has the relevant expertise (and communication skills) to explain the essentials. The head of product, for example, can probably talk at length about customers and systems, a senior leader might be willing to lay out how big-picture decisions are made, and a longtime trusted employee could be a good reference about important cultural norms. Make these introductions for the new hire early on, so they can start getting up to speed as soon as possible.

Adapted from “7 Ways to Set Up a New Hire for Success,” by Michael D. Watkins

Desde HBR

Help Your Team Embrace Change

Companies are constantly changing. And whether the changes are big or small, leaders need to inspire their employees to embrace what’s new. Here are some ways to do that:

• Talk about how people feel. Change stirs up lots of emotions (fear, frustration, and anxiety, to name a few). Hold regular meetings for people to express what they’re worried about, and encourage them to be honest.
• Tell stories. Stories can be powerful examples of how people overcame challenges. Think about the challenges your employees are facing, and share stories that relate to them.
• Ask “What if?” questions. “What if we built our workflows from scratch — what would they look like?” “What if we were all freelancers — how would we solve problems differently?” Use change as a catalyst to rethink the ways things are done.
• Treat mistakes as learning opportunities. Everyone messes up, so encourage people to talk about how their mistakes have helped them grow. Build a culture that rewards employees for taking smart risks.

Adapted from “5 Ways to Help Your Team Be Open to Change,” by Edith Onderick-Harvey

ÁBACO CONTABLE........LA REVISTA

REVISTA ÁBACO CONTABLE

Desde HBR

How Your Organization Can Support Nursing Employees

Nursing parents have particular needs, and it’s important that your company does what it can to meet them. After all, supporting new parents is good for retention and the firm’s reputation — and, in some cases, there can be legal consequences for companies that don’t. But doing what’s required by law isn’t enough. If you’re in a senior position, here are some ways your organization can help nursing employees:

• Provide accommodations for pumping. These can include adequate break time; a clean, private room with a table, a chair, and electrical outlets; and a refrigerator or cooler for storing milk.
• Don’t reduce pay for breaks. Your state or country may not require paid pumping breaks, but not paying them creates a disparity among employees and may force lower-paid workers to stop pumping.
• Raise awareness. Send the message that you and other leaders support nursing employees. Offering to sponsor a peer support program, for example, can build a positive environment and help parents connect with each other.

And remember, if you aren’t sure what nursing employees need, ask.

Adapted from “How Companies Can Support Breastfeeding Employees,” by Liz Morris et al.