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BLOG 6

Explique ¿cuáles son las otras secciones de la normativa  con que se relaciona la sección 21 de la NIIF para pymes, la cual debe observarse para el tratamiento de las provisiones activos y pasivos contingentes?

Explique  ¿en qué consiste una obligación implícita?

Explique ¿en qué consisten los pasivos contingentes? y proporcione al menos 4 ejemplos de ellos?

Explique  ¿en qué consiste una provisión? y proporcione al menos  3 ejemplos de cómo se realiza la medición inicial.

Explique  ¿en qué consiste una estimación contable? y proporciona al menos 3 ejemplos de cambios en estimaciones contables.

Explique ¿en qué consisten los activos contingentes? y proporcione al menos 4 ejemplos de ellos?

Explique cada uno de los tipos de contratos que son indicados en la sección 21 del NIIF para pymes. (onerosos, pendientes de ejecución, vinculados, entre otros).

Explique la relación que existe entre la medición del importe de una provisión y el impacto que puede generar el Valor del dinero en el tiempo.

¿Cuál es la información que debe revelarse en el caso de los pasivos contingentes?

Explique ¿en qué consiste el método del interés efectivo? y proporcione un  ejemplo de su aplicación al reconocimiento de los ingresos por actividades ordinarias.

Fuente: Conta503           

Desde HBR

To Build Resilience, Write Down What You’re Grateful For

When it comes to building your emotional resilience, nothing does more good than maintaining a positive outlook and regularly expressing gratitude. These two actions have been shown to decrease anxiety, reduce symptoms of illness, and improve the quality of your sleep. But it’s not enough to be optimistic and say “thank you” a lot. You can increase the effect of these activities by keeping a record of your positive interactions, events, and memories. Maintain a simple list of things you’re grateful for or are looking forward to in a paper notebook, or enter them into a spreadsheet. There are even digital gratitude journals you can download and use. Find a regular time — say, first thing in the morning or at the end of the workday — to review and add to these records. Studies have shown that doing so builds your resilience.

Adapted from “How to Evaluate, Manage, and Strengthen Your Resilience,”  by David Kopans

Desde CCES

Desde Inform News uk PWC

Desde Inform News uk PWC

Accounting and corporate reporting
Tools, practice aids and publications
IFRS - Issues and solutions for the pharmaceuticals and life sciences industries - PwC publication
The Phama solutions give detailed solutions under IFRS to every day transactions in the pharmaceutical and life science industries. PwC's Issues and solutions for the pharmaceuticals and life sciences industries publication has been refreshed to reflect changes in IFRS and interpretations to date. It includes solutions for IFRS 15, ‘Revenue’, and IFRS 9, ‘Financial Instruments’, which are issued but only effective for periods beginning on or after 1 January 2018.

Desde HBR

In a Heated Negotiation, Use Facts, Not Threats

When it comes to negotiations, let’s face it: We don’t always act rationally. And quite often a seemingly friendly discussion can turn nasty. If you and your counterpart are not seeing eye to eye, don’t try to force the other person to take your point of view by threatening them. Instead, do everything you can to share your understanding of the situation without implying that you have malicious intent. Try to frame implications as natural consequences, not calculated revenge. Rather than saying, “Cross the non-compete one inch and we’ll sue you,” say, “I want to be clear that I have an obligation to protect the firm’s interests.” You don’t need to apologize for protecting your interests, but don’t relish your power to do so. And always press for dialogue, not concession. As you share any potential natural consequences, reassure your counterpart of your wish to avoid those consequences and your willingness to continue the dialogue in search of better mutual outcomes.

Adapted from “How to Deal with the Irrational Parts of a Negotiation,”  by Joseph Grenny

Desde Observatorio ITESM

Incubadoras universitarias: un entorno de ideas fértiles y oportunidades de networking The Guardian A pesar de que un grado universitario no es requisito para convertirse en empresario, éste puede ofrecer una ventaja considerable. Cada vez son más las universidades que están formando sus propias incubadoras de empresas con espacios para oficinas, mentores, consejos de financiación y la oportunidad de codearse con estudiantes de diferentes disciplinas. Un entorno de ideas fértiles y oportunidades de networking es justo lo que los estudiantes de posgrado y emprendedores necesitan.

Desde MITSloan

The Smart Way to Respond to Negative Emotions at Work

A new research meta-analysis from Christine M. Pearson, a professor of global leadership at the Thunderbird School of Global Management, indicates that brushing aside negative emotions at work can cost organizations millions of dollars in reduced effectiveness.

Desde Investopedia

TERM OF THE DAY

Hard Fork As it relates to blockchain technology, a hard fork (or sometimes hardfork) is a radical change to the protocol that makes previously invalid blocks/transactions valid (or vice-versa), and as such requires all nodes or users to upgrade to the latest version of the protocol software. Put differently, a hard fork is a permanent divergence from the previous version of the blockchain, and nodes running previous versions will no longer be accepted by the newest version. This essentially creates a fork in the blockchain, one path which follows the new, upgraded blockchain, and one path which continues along the old path. Generally, after a short period of time, those on the old chain will realize that their version of the blockchain is outdated or irrelevant and quickly upgrade to the latest version.

Breaking it Down: A hard fork can be implemented to correct important security risks found in older versions of the software, to add new functionality, or to reverse transactions... Read More

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BLOG 5

¿Cuál es el costo inicial de la participación en una propiedad mantenida en régimen de arrendamiento y clasificada como propiedades en inversión?

Explique qué clase de propiedades en inversión son tratadas en NIIF para pymes.

Explique sí es necesario que el dueño de una o varias propiedades en inversión,  proporcione en sus estados financieros,  los datos que corresponden al arrendador sobre los arrendamientos en los que haya participado.

Explique ¿Cómo se determinará el costo de una propiedad de inversión si el pago de la propiedad se aplaza más allá de los términos normales de crédito.

Explique el fundamento contable de la definición de propiedades en inversión.                            

En caso de que una propiedad en inversión no se pueda medir de forma fiable,  sin costo ni esfuerzo desproporcionado, ¿Cómo será su medición posterior?

¿Cuáles son las características que definen que una propiedad,  tal como un terreno, debe contabilizarse como propiedad en inversión?

Proporcione al menos  4 ejemplos de elementos que deben ser tratados como propiedades en inversión.

Expliqué los modelos que deben utilizarse en la medición de las propiedades en inversión.

Según la NIIF para pymes ¿Cuáles son las características que determinan que un elemento del activo  debe formar parte de propiedad planta y equipo?

Fuente: Conta503           

Desde HBR

Strike the Right Tone When Delivering a Performance Review

Writing and delivering performance reviews can be one of the most challenging tasks for any manager, and it’s easy to be either too positive or too negative when reviewing a team member’s performance. Sometimes a struggling employee walks away thinking that everything is just fine in his job performance; sometimes a star employee thinks you’re disappointed in her. That’s why it’s important to strike the right tone. Decide ahead of time exactly what you want to convey. What should the employee walk away feeling? Then carefully manage your tone of voice, facial expressions, nonverbal communication, and emotions to convey that tone. Don’t let your own nerves cause you to send mixed messages. For particularly challenging review meetings, you may want to role play the discussion beforehand with another coworker to make sure you are conveying the right tone and are adequately prepared to respond to any challenges or pushback from the employee.

Adapted from “The Key to Performance Reviews Is Preparation,” by Ben Dattner

Desde IFAC

	IFAC GLOBAL SURVEY REFLECTS GROWING ACCOUNTANCY TALENT AND TECHNOLOGY CHALLENGES
	(New York, New York, March 16, 2017) – Accountants working in small- and medium-sized practices (SMPs) around the world are facing heightened staffing challenges, according to the latest IFAC Global SMP Survey results. While attracting new clients, keeping up with new regulations/standards, and pressure to lower fees remained key challenges faced by SMPs, attracting new/retaining existing staff made the top four challenges for the first time since the survey was conducted in 2011. Additionally, the anticipated impact of technology developments over the next five years increased substantially in 2016 over 2015. Staying current with new hardware and software, as well as moving to the cloud, topped the list of technology challenges. Despite these challenges, SMPs’ future performance expectations increased slightly from a year ago in three of the four service areas, with the exception of tax. Growth is expected to be driven by advisory/consulting services, along with accounting, compilation, and other non-assurance/related services, with 45% and 44%, respectively, predicting fee revenue increases in these areas in 2017. “The ever-increasing pace of technological change represents both a challenge and opportunity for SMPs,” said IFAC CEO Fayez Choudhury. “As trusted business advisors to small- and medium-sized entities or SMEs, a sector critical to global economic stability and growth, SMPs need to consider how they can best leverage technological advances to reduce costs and offer value-added services to meet clients’ changing demands and expectations. In addition, SMPs that keep pace with developments in technology are likely to do better in attracting, retaining, and nurturing talent.” Additional key findings from the survey include: SMPs recognize the value of offering business advisory and consultancy services. A significant majority of respondents provide some form of advisory services, with corporate advisory (48%), management accounting (46%), and human resource/employment regulations (30%) being the most common. SMEs continued to be challenged by economic uncertainty and rising costs. Consistent with 2015, the top challenges facing SME clients were economic uncertainty and rising costs (with 61% and 59%, respectively, rating these as a high or very high challenge). SMP performance in 2016 improved slightly over 2015. In 2016, 30% or more of SMPs reported moderate or substantial increases in fee revenue across services areas, compared to 27% or more in 2015. Some regions, countries, and larger SMPs were not well represented in the survey results; caution should be exercised when attempting to generalize survey results to specific countries or regions, or SMPs of all sizes. See the full results, including breakdowns by region and size of practice, and subscribe to receive SMP updates, on the IFAC website: www.ifac.org/SMP. About the Survey The 2016 IFAC Global SMP Survey received 5,060 respondents, representing 164 countries. It was conducted October–November 2016 in 23 languages. The survey design and reporting were undertaken in collaboration with Sarah Webber and Donna L. Street, lead researchers from the University of Dayton (US). The survey’s translation and distribution were only possible with the support of IFAC member organizations and partners. The next IFAC Global SMP Survey is expected to open in 2018. Designed to be completed by senior SMP professionals, whose clients are predominately SMEs, the survey takes a snapshot of key issues, and tracks important trends and developments, facing this critical sector. The survey results help IFAC and its members gain an understanding of the specific challenges and opportunities faced by SMPs and SMEs globally, and as a result, better serve them. To this end, IFAC develops and facilitates the sharing of tools and resources to help build SMPs’ capacity, including publications to support practice management and international standards implementation. These and over 400 original articles and 10,000 links to related resources can be accessed in the IFAC Global Knowledge Gateway. About the SMP Committee The SMP Committee of the International Federation of Accountants® (IFAC®) represents the interests of professional accountants operating in small- and medium-sized practices (SMPs). The committee develops guidance and tools and works to ensure the needs of the SMPs are considered by standard setters, regulators, and policy makers. The committee also speaks out on behalf of SMPs to raise awareness of their role and value, especially in supporting SMEs, and the importance of the small business sector overall. About IFAC IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.
	Contact: Nathaniel Webb Senior Advisor Communications, Marketing, & Brand +1-212-286-9344 nathanielwebb@ifac.org

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Desde HBR

August 25, 2016

Maintain Your Entrepreneurial Passion by Being Flexible

Most of us think of entrepreneurs as passionate professionals who have a “fire in their belly.” But it’s hard to maintain that level of dedication no matter how passionate you are, and research has shown that entrepreneurs’ enthusiasm for their projects can fade over time. One way to prevent this is to avoid sticking to a plan. Strictly adhering to your business plan is a recipe for disengagement. You need to be flexible and agile as you learn more about your product, your customers, and the market. This isn’t just good for your business; it keeps you excited about your project as you continue to evolve it. By changing and refining your ideas, you can make significant progress and build your confidence. Rather than feeling misunderstood by the outside world, you will gain a sense of control over events as they unfold, which will counter any decrease in passion over time.

Adapted from “How Entrepreneurs Can Keep Their Passion from Fading,” by Veroniek Collewaert and Frederik Anseel

Desde Economipedia

Así será la moneda digital China

 

El Banco Popular de China se convertirá en el segundo del mundo, tras Ecuador, en emitir dinero digital para realizar cualquier transacción. ¿Supone el principio del fin del dinero tal y como lo conocemos?

Leer más.

Desde Investopedia

TERM OF THE DAY

Volatility 1. Volatility is a statistical measure of the dispersion of returns for a given security or market index. Volatility can either be measured by using the standard deviation or variance between returns from that same security or market index. Commonly, the higher the volatility, the riskier the security. 2. A variable in option pricing formulas showing the extent to which the return of the underlying asset will fluctuate between now and the option's expiration. Volatility, as expressed as a percentage coefficient within option-pricing formulas, arises from daily trading activities. How volatility is measured will affect the value of the coefficient used. Term Of The Day Selected By Morris Armstrong Owner Armstrong Financial Strategies Cheshire, CT http://www.morrisarmstrong.com/

Breaking it Down: In other words, volatility refers to the amount of uncertainty or risk about the size of changes in a security's... Read More

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Desde PERA

BLOG 4

Explique que deben contener las notas a los estados financieros.

Explique qué debemos entender por rendimiento.

Explique cómo se presentan las notas a los estados financieros.

Explique cómo se deben presentar la corrección de errores en estados financieros de ejercicios anteriores.

¿Cuáles aspectos se deben revelar en una empresa que tenga un acuerdo vinculante de venta para un grupo importante de activos al finalizar sus estados financieros en un determinado ejercicio contable?

¿Cuáles aspectos debe una empresa revelar cuando se encuentra en la situación de que la gerencia determinada que cumplir un requerimiento de la NIIF para las pymes ocasiona conflictos con los objetivos de los estados financieros?

Explique ¿Cómo se clasifican las operaciones relacionadas con todo tipo de ingresos que realiza una empresa según su giro económico?

Explique las formas en que puede presentarse el estado de situación financiera.

¿Cuál es la característica cualitativa de los estados financieros donde la información debe ser completa dentro de los límites de importancia relativa para que la omisión de la misma no genere deficiencias ni equivocaciones?

Explique en qué consisten las operaciones discontinuadas.

               

Fuente: Conta503           

Desde Investopedia

TERM OF THE DAY

INR INR is the International Organization for Standardization currency code for the Indian rupee, the currency of India. The rupee is made up of 100 paise and its currency symbol is _. The rupee derives its name from the rupiya, a silver coin first issued by Sultan Sher Shah Suri in the 16th century.

Breaking it Down: Rupees are issued as coins in denominations of 50 paise and _10. Paper rupees are issued in denominations of.... Read More