viernes, 24 de julio de 2020

Desde The Conversation






Now that tens of millions of normally office-bound workers have had a chance to telecommute, will they ever want to go back?
We put that question to several scholars in management and transportation studies at the University of Massachusetts at Lowell and Arizona State University. We asked them to peek into the post-pandemic future and offer insights into what – if anything – we need from an office, how that might change after the coronavirus passes and why.

The office is dead! Long live the office in a post-pandemic world

Beth Humberd, University of Massachusetts Lowell; Deborah Salon, Arizona State University; Scott F. Latham, University of Massachusetts Lowell
The post-pandemic office will be a lot more flexible but still will be necessary to help build relationships among colleagues, according to three scholars.

Education


Desde Inform News uk PWC







Accounting implications of the effects of coronavirus: PwC In depth INT2020-02

The In depthINT2020-02 continues to be updated with practical guidance, the below sections have had new FAQs added to them:

FAQ 9.1.2 – Classification of inventory costs, during closure, in an income statement presented by function
FAQ 6.2.3 – Determining whether a relief or measure is a government grant within the scope of IAS 20
FAQ 6.1.2 – Negative revenue: revision of a ‘highly probable’ variable transaction price due to COVID-19
FAQ 4.7 – Accounting by lessees for voluntary forgiveness by the lessor of lease payments
FAQ 4.8 – Accounting by operating lessors for voluntary forgiveness of amounts contractually due for past rent
FAQ 3.2.1 - Impact of COVID-19 payment holidays, including subsequent extensions to such holidays, on ECL staging 
FAQ 3.2.6 – Cash collateral held for trade receivables or lease receivables: recognition and impact on measurement of ECL
FAQ 6.1.3 – Service provider shutdown due to COVID-19
FAQ 10.3 – How should an entity estimate the weighted average annual effective income tax rate?

There has also been an update to IFRS 9, financial instruments top ECL issues for corporates, with some new areas for audit teams to ask their clients about here. This includes additional links to the latest FAQs in relation to ECL for corporates.

jueves, 23 de julio de 2020

40 Desde The Conversation






Education

Desde HBR


Today’s Tip 
Overcome Your Fear of Making Mistakes
The fear of making a mistake can be paralyzing in normal times, and it’s even worse when we’re living through a period of heightened uncertainty. But there are things you can do to get unstuck. Start by naming your thoughts and feelings. For example, if you work in retail right now, you might be worried about making mistakes around reopening. Try to pinpoint your specific concern. Maybe it’s something like: “I feel anxious about the safety of my customers and my staff.” Stating your fears helps diffuse them. Next, try to accept reality by making a list of truths you might need to come to grips with, such as: “I understand that people will not always behave in ideal ways.” Finally, think about how you can act on your values to address the situation. Let’s say one conscientiousness is important to you. You might apply that value by making sure your employees have masks that fit them well and easy access to hand sanitizer. Using a process like this to address each of your fears will help you learn to tolerate uncertainty without worrying too much about making a mistake.
This tip is adapted from How to Overcome Your Fear of Making Mistakes,” by Alice Boyes

Desde Data Science Central,





Here is our selection of featured technical resources and articles posted since Monday:
Resources
Articles
Enjoy the reading!

miércoles, 22 de julio de 2020

Desde Edutopia








2 Simple Ways to Improve Online Instruction  

Distance learning started as an emergency in the spring, but teachers are finding ways to make it better, even for students working on smartphones.

Engaging White Students in Conversations About Race  

A high school teacher shares strategies for using literature to guide discussions about race with students who would rather avoid the topic.


5 Apps to Enhance Distance Learning  

These (mostly free) applications allow teachers to create virtual classrooms, record lessons, and collect student work.



Desde CPA.com


Register for an
 upcoming webinar
LukkaTax for Professionals:
 Supporting Clients with 
Taxable Crypto Transactions

The management and reporting
of crypto asset transactions
 can be cumbersome
and challenging due to the 
nature of the
crypto ecosystem, which is
 decentralized  and expansive.

 Join us to learn how you
can leverage the LukkaTax for
 Professionals  software to 
simplify  your clients crypto
 asset reporting, ensuring 
accuracy  and
 protecting clients from a
 potential audit.

During this webinar we’ll discuss:

The crypto landscape and
ecosystem
highlighting the new crypto asset
question on page 1 of the 1040.

How to leverage LukkaTax for
Professionals to manage
client data,
 save time and increase
accuracy in reporting.

How technology can simplify
data collection by utilizing
pre-mapped CSV files,
 resulting in the standardization
and reconciliation
of data across different
exchanges and venues.

How to generate and download
detailed tax reporting by assets
in FIFO, LIFO or HIFO

Wednesday July 29th
11:00 am - 12:00 pm ET

martes, 21 de julio de 2020

Desde Cartelera Informativa UCA





Selección y Promoción de Talento Humano a través del
Assessment Center (virtual)
Del 10 de agosto al 9 de septiembre.
Fecha límite de inscripción: Lunes 3 de agosto.
Más información
Diplomados
Comunicación Corporativa (virtual)
Del 27 de agosto al 28 de noviembre.
Fecha límite de inscripción: Jueves 27 de agosto.
Más información
Herramientas de Planificación y Control Financiero (virtual)
Del 1 de octubre al 17 de diciembre.
Fecha límite de inscripción: Jueves 17 de septiembre.
Más información
Talleres
Transformación de Liderazgo para Equipos Remotos (virtual)
Del 28 de julio al 20 de agosto
Fecha límite de inscripción: Lunes 27 de julio.
Más información
Diseño y Evaluación del Modelo de Negocio Digital (virtual)
Del 6 al 27 de agosto.
Fecha límite de inscripción: Martes 4 de agosto.
Más información

Desde McKinsey & Company


Small businesses, big problems
cartoon bubble
  • Shutting down for good. Thousands of small companies in the US—maybe more than 100,000—have folded permanently since early March, citing declining sales, shortages of cash, and trouble keeping employees safe. That’s a big problem because small businesses account for so much of the country’s economic activity and employment. [NYT]
  • Not enough support. When the National Federation of Independent Business surveyed small companies recently, more than 20% of those that had gotten federal emergency loans said they still had to lay off at least one employee. Around the same share said their businesses would last fewer than six months if current economic conditions persist. [Axios]
cartoon bubble
  • Why it matters. The sectors most affected by the crisis—manufacturing, retail, restaurants—could take more than five years to get back to precrisis levels, according to our research. Those sectors are ones in which small businesses generate large shares of GDP. In many ways, the health of those sectors depends on the health of small business.
  • Adapt to survive. Even before the crisis, many small businesses had slim margins, relatively high fixed costs, high inventory, and lots of debt. Now many have lower revenues and added costs. But there are operational and technological changes that can make a difference. Here’s how larger companies and governments can help small businesses afford them.
Find a path forward

Desde TESSERACT Learning






Businesses in every industry and sector are facing economic and operational uncertainities. How organizations communicate, engage and upskill their employees can create clarity, build resilience and help them steer through this pandemic.
 
Early LessonsHOW TO COMMUNICATE
 
ChallengesHOW TO ENGAGE
 
StrategiesHOW TO UPSKILL
 
The FutureWHAT THE FUTURE HOLDS

lunes, 20 de julio de 2020

Desde HBR


Put Your Own Oxygen Mask on First
During this challenging historical moment, many of us have been providing unprecedented emotional support to the people in our lives. But you can’t help family, friends, colleagues, or employees if you don’t first take care of yourself. So, how can you do that? Start by checking in with yourself the same way you would with others. Ask yourself questions like: How am I really doing? Am I drinking, eating, sleeping, or crying too much? What will help me combat anxiety? Am I staying connected to others? Then, develop a plan to make sure you’re meeting your own needs. Keep to a routine, and pencil in time for regular exercise or meditation — whatever works for you. Next, ask for help when you need it — if you don’t, you might find yourself feeling resentful or holding grudges. And return the favor by making yourself available to others who need help. Lastly, look for the positive. Express appreciation, give compliments, and call out triumphs, no matter how small. Not only will these expressions of positivity encourage the people around you, they’ll also help you stay optimistic and hopeful through difficult times.
This tip is adapted from To Take Care of Others, Start by Taking Care of Yourself,” by Whitney Johnson and Amy Humble

Desde Alerta de la Fundación IFRS



15 July 2020
Forthcoming third webinar in Chinese on Exposure Draft
 Primary Financial Statements   International Accounting Standards Board  
 
16 July 2020
Report of the Emerging Economies Group May 2020 posted
 Goodwill and Impairment   Amendments to IFRS 17 Insurance Contracts   2019 Comprehensive Review of the IFRS for SMEs Standard   Primary Financial Statements   Management Commentary   Emerging Economies Group  
 
17 July 2020
Recording of IASB and EAA virtual seminar on Exposure Draft General Presentation and Disclosures
 Academics news   Resources for academics   Primary Financial Statements   International Accounting Standards Board  
 

sábado, 4 de julio de 2020

Desde HBR


Today’s Tip 
Everyone Needs a Network
If you pride yourself on being self-sufficient, you may have assumed that you don’t need a network. But even if you’ve achieved your current success on the strength of solo (or near-solo) efforts, making meaningful connections with people in your field can still be beneficial. If you don’t like the idea of networking, reframe it as a way of making interesting friends for the long term. Create a “wishlist” of people you’d like to connect with — a senior colleague, a thought leader in your field, a respected author. You could connect with them by interviewing them for a blog or podcast. Or, if you share a commonality like being part of an alumni group or professional association, you could simply suggest a “getting-to-know-you” call. If this feels like it’s not your speed, you might concentrate your networking efforts on one or two key conferences per year. While it may feel uncomfortable at first, we all can stand to benefit from spending a little time getting to know people who may end up being our colleagues, mentors, or friends.
This tip is adapted from Build a Network — Even When You Don’t Think You Need One,” by Dorie Clark

martes, 23 de junio de 2020

Desde IFAC


Upcoming Webinar: How Small Firms Can Evolve in the COVID-19 Environment
Upcoming Webinar: How Small Firms Can Evolve in the COVID-19 Environment
IFAC invites you to join a webinar focused on the recently launched Practice Transformation Action Plan – A Road Map to the Future. It focuses on the significant opportunities for small- and medium-sized practices to adapt and service a rapidly changing world.

Desde ISCP

Desde CCES



lunes, 22 de junio de 2020

Desde HBR


Today’s Tip 
Adapt Your DE&I Initiatives to the Reality of the Pandemic
The Covid-19 pandemic and economic fallout have taken a disproportionate toll on communities of color in the United States. Business leaders have an opportunity to address this inequity by rethinking their diversity, equity, and inclusion (DE&I) efforts. Start by collecting information on the most pressing pain points around your current initiatives, and identify opportunities to improve them. For example, you can add questions related to the crisis to your weekly pulse surveys and look at the results by demographic to gauge the challenges that different employees are facing. Then, be proactive about tackling the specific challenges you identify. This means bringing in the right people to lead that work. Keep in mind your company may already have people with the necessary skills or expertise who aren’t in formal DE&I roles. Consider temporarily changing their role to allow them to take on these challenges. You may also need to seek outside help. Try to find consultancies that offer flexible, context-dependent services (rather than off-the-shelf solutions), or consider bringing in a mix of smaller firms and specialists to work on problems in parallel. This will require coordination, but will ensure you’re addressing the particular problems that your company is facing.
This tip is adapted from Adapt Your D&I Efforts to the Reality of the Crisis,” by Lily Zheng

Desde Cartelera Informativa UCA





Cursos
Gerencia en Operaciones y Logística (virtual)
Del 2 de julio al 1 de agosto.
Fecha límite de inscripción: Miércoles 1 de julio.
Más información
Aplicado en Estrategias Digitales (virtual)
Del 6 al 16 de julio.
Fecha límite de inscripción: Viernes 3 de julio.
Más información
Diplomados
De Postgrado en Finanzas (virtual)
Del 7 de julio de 2020 al 20 de abril de 2021.
Fecha límite de inscripción: Lunes 13 de julio.
Más información
Finanzas para no Financieros (virtual)
Del 7 de julio al 5 de noviembre.
Fecha límite de inscripción: Lunes 6 de julio.
Más información
Talleres
Diseño de Emprendimientos Sociales (virtual)
Del 1 de julio al 2 de septiembre.
Fecha límite de inscripción: Martes 30 de junio.
Más información
Gamificación: Aprendizaje y Enseñanza en Casa (virtual)
Del 4 al 25 de julio.
Fecha límite de inscripción: Viernes 3 de julio.
Más información
Transformación de Liderazgo para Equipos Remotos (virtual)
Del 14 de julio al 6 de agosto.
Fecha límite de inscripción: Lunes 13 de julio.
Más información

sábado, 20 de junio de 2020

Desde MITSloan


Work has changed — profoundly. You are called upon to support an anxious and uncertain workforcemanage multiple crises, and guide your organization through economic turmoil, all while being isolated from your teams and workplaces. These new guides from MIT Sloan Management Review offer practical guidance for leading through the crisis and beyond.
Browse the new leadership guides »

Desde ISCP