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*New* The Annotated IFRS^® Standards (Green Book) July 2017—Now Available

We are delighted to announce the publication of our latest title, The Annotated IFRS^® Standards (Green Book) July 2017. It contains the latest issued IFRS Standards as at 1 July 2017 including IFRS 9, IFRS 15, IFRS 16 and IFRS 17, but not the Standards they will replace. The educational guidance makes this volume a particularly useful aid for those studying or applying the Standards.

What's Inside?
Extensive cross-references and explanatory notes have been added to guide readers through each Standard and:

• other related Standards;
• accompanying Illustrative Examples and Implementation Guidance; and its
• Basis for Conclusions.

What are the main changes since the July 2016 A Guide through IFRS^® Standards?

The following cross-referenced Standard, amendments to Standards, and IFRIC Interpretations have been incorporated:

• IFRS 17 Insurance Contracts;
• Transfers of Investment Property (Amendments to IAS 40);
• Annual Improvements to IFRS Standards 2014-2016 Cycle;
• IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration; and
• IFRIC Interpretation 23 Uncertainty over Income Tax Treatments.

In addition, IFRS Interpretations Committee agenda decisions issued up to 30 June 2017 have also been included as annotations.

Product Information:

• ISBN: 978-1-911040-59-0 SET(2 vols)
• Product Code 1962

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October 5, 2017 |   NACVA  |   CTI  |  Share This E-mail |  Earn CPE More Firms are Outsourcing their Marketing—Should You? In this article, Dr. Frederiksen discusses why firms are outsourcing and answers five questions regarding when it makes sense to outsource this service. Read more» ABOM Embezzlement: Cash Receipts (Part I of III) This article represents the first of a three-part series discussing the potential for embezzlement within an organization by its accountant/bookkeeper/office manager (ABOM).  ABOM is considered one of the most trusted employees within an organization, making them prime candidates to commit internal fraud.  On a daily basis, an ABOM may be dealing with incoming cash receipts, cash disbursements, and processing payroll, including employee benefits programs and expense report reimbursements.  This article, specifically, will address the ABOM’s ability to embezzle funds related to cash receipts using skimming and larceny techniques. Read more» In Case You Missed It: Discovery Abuse in the Litigation Process: Limiting the Potential for Abuse and Delay Discovery can reduce the costs of litigation, but it can also be used to harass and delay. There are a number of things that counsel and a forensic professional can do to limit the misuse of the discovery process, save costs, and lead to a settlement. Read more» Top Ten Challenges Facing Medical Practices—The Most Critical Challenges Confronting Medical Practices Physician practices face a common set of challenges today, and Reed Tinsley explains key issues that practice owners, valuators, and financial consultants should focus on together in order to control costs, build incentives, ease management, and strengthen growth. Read more» QuickReadBuzz Treasury Ends myRA Retirement Savings Program The Unintended Effects of Rules Aimed at Stopping Financial Crimes How to Steer Clear of Office Drama Online Learning October 18, 2017 Case Analysis October 18, 2017 Free Webinar 20 Valuation Databases & Resources in 60 Minutes October 23, 2017 Around the Valuation World® October 30, 2017 Online Broadcast | Current Update in Valuations October 30– November 3, 2017 Online Broadcast | Business Valuation Certification and Training Center (CVA® Credentialing Program) October 31– November 3, 2017 Online Broadcast | Forensic Accounting Academy© November 1–2, 2017 Online Broadcast | Advanced Valuation: Applications And Models Workshop November 3, 2017 Online Broadcast | Discounts for Lack of Marketability (DLOM) Workshop November 6–10, 2017 CoreValue® #1 Best Selling Business Consulting Software System—Training November 8, 2017 Case Analysis November 10, 2017 Industry Standards Update November 13, 2017 Online Broadcast | Chicago Current Update in Valuations November 14–15, 2017 Online Broadcast | Financial Litigation and Expert Witness SuperConference November 16, 2017 Free Webinar Using IBA Market Data November 20, 2017 Around the Valuation World® November 27–30, 2017 Litigation Report Writing Workshop, Four-Part Series November 29–30, 2017 Online Conference | Financial Litigation and Expert Witness SuperConference

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Joint ICAEW and IFRS^® Foundation virtual conference: IFRS 16 Leases

 

Conference date: 10 October 2017

Conference times: 09:30–17:30 BST, GST and SGT

Five days to go!

Register today for the first truly global IFRS 16 Leases conference from the IFRS Foundation and the ICAEW.
Put your implementation questions to the people who wrote the Standard.

• participate in live Q&A sessions with Patrina Buchanan (IASB Associate Technical Director) and Kathryn Donkersley (IASB Senior Technical Manager);
• listen to live panel discussions with insights from global IFRS experts and preparers in three time zones (London, Dubai, Singapore). The panellists include Peter Hogarth, PwC; Matthew Newman, easyJet; Srinath Rajanna, DP World; Arvind Baghel, Dubai Financial Services Authority (DFSA); Ken Ong, EY and Soh Kam Giap, APL.

Register now—for £60+VAT you can attend this groundbreaking conference. All registrations must be completed by 17:00 BST on Monday 9 October.
Contact the ICAEW events booking team via:

• Telephone: +44 (0)1908 248 159
• Email: events@icaew.com

Kind regards,
IFRS Foundation Education Initiative

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Las competencias y habilidades en demanda para 2030 Hoy en día es casi imposible hablar de educación universitaria sin tocar el tema de la empleabilidad. Para hacer frente a la amenaza de la automatización y la brecha de habilidades, Pearson publica el reporte El futuro de las habilidades: Empleo en 2030, en el que identifica las habilidades, competencias y conocimientos que los profesionistas de distintas ramas necesitarán en un futuro no muy lejano.

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Accounting and corporate reporting
Tools, practice aids and publications
IFRS year end accounting reminders - September 2017
The 30 September 2017 IFRS year end accounting reminders is a publication that outlines the IFRS reporting requirements as at 30 September 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 Demystifying IFRS9 for Corporates: Episode 9: Hedging borrowings - PwC video
In the ninth of the series Sandra Thompson is joined by Claire Howells to discuss hedging debt under IFRS 9 and the additional flexibility that it will bring.

Subscribe to receive more videos in the series.

A full playlist of our Demystifying IFRS 9 for Corporates series videos are available.

Using Solvency II to implement IFRS 17 - PwC publication
After a number of years of development, Solvency II came into force on 1 January 2016. Many insurers completed the first annual reporting cycle just as the latest insurance accounting standard, IFRS 17, was published in May 2017.

This publication explores how you can make the most of the similarities between the requirements of the two regimes, while highlighting the key areas of difference where most development is likely to be required.

PwC IFRS Talks – Episode 10: IFRS 9 for corporates
PwC has released the 10th episode of our 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 10th episode is 20 minutes of the latest IFRS News from leading IFRS Partners. A must listen for corporates, this episode discusses the top 9 things to watch out for when adopting IFRS 9.

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.

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TERM OF THE DAY

Stock Split A corporate action in which a company divides its existing shares into multiple shares. Although the number of shares outstanding increases by a specific multiple, the total dollar value of the shares remains the same compared to pre-split amounts, because the split did not add any real value. The most common split ratios are 2-for-1 or 3-for-1, which means that the stockholder will have two or three shares for every share held earlier. Also known as a "forward stock split." In the U.K., a stock split is referred to as a "scrip issue," "bonus issue," "capitalization issue" or "free issue."

Breaking it Down: For example, assume that XYZ Corp. has 20 million shares outstanding and the shares are trading at $100, which would give it a $2 billion market capitalization.... Read More

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Ask Your Employees to Run Some of Your Meetings

There never seems to be enough time to properly plan for a meeting. But the solution isn’t to shortchange your meeting prep; it’s to let others lead your meetings. Delegating this responsibility to someone on your team will both free up your time and develop your staff. It’s especially helpful to give someone else the opportunity to practice managing conversations with you in the room. This will give them the extra performance edge that comes with being watched, and you’ll be able to observe and provide feedback. Before your next meeting, ask yourself, “Who would get the most benefit from an opportunity to lead the meeting?” Look for people who need to develop the skill or who would gain an increase in stature by being given the charge to design and lead the next group conversation.

Adapted from “Just Because You’re in Charge Doesn’t Mean You Should Run Every Meeting,” by Paul Axtell

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TERM OF THE DAY

Payback Period The payback period is the length of time required to recover the cost of an investment. The payback period of a given investment or project is an important determinant of whether to undertake the position or project, as longer payback periods are typically not desirable for investment positions. The payback period ignores the time value of money, unlike other methods of capital budgeting, such as net present value, internal rate of return or discounted cash flow.

Breaking it Down: Much of corporate finance is about capital budgeting. One of the most important concepts that every corporate financial analyst must learn is... Read More

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3 Mistakes to Avoid When You’re Challenging the Status Quo

You have a great idea that will improve operations, but it goes against the way things are done. Now the challenge is to break through the bureaucracy to get your idea implemented. When you’re taking the role of rebel at work, there are a few pitfalls to avoid:

• Going solo. It’s tempting to think you can do it all on your own. But you can’t. Temper your ego and collaborate with others to advance your idea. Bringing in fresh perspectives will only help.
• Flunking the pitch. When you’re ready to share the idea, keep your pitch short — no more than 15 minutes — and leave lots of time for discussion and questions. Engagement is the first step to buy-in.
• Giving up too soon. Set small goals and appreciate the small wins along the way. When you hit a setback, reflect on your positive progress to help you stay the course.

Adapted from “5 Mistakes Employees Make When Challenging the Status Quo,” by Lois Kelly and Carmen Medina

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Build Your Own Personal Board of Directors

If you’re looking to rise through your organization’s ranks, but aren’t sure how, consider creating a personal board of directors. This informal group comprises six to eight people who can help with your professional development. There are three types of people you should include. First, you need fans — people who support you and will deliver tough feedback with kindness and good intent. Second, recruit potential sponsors — senior leaders who can advocate for you when it’s time for a promotion. Third, include at least one critic. These people may be the toughest to approach, but they can be the most valuable. Look for people who have deep-seated perceptions of you and are likely to block you from advancing. If you enlist their help, you may be able to shift the relationship into a positive one and use their criticism to grow.

Adapted from “To Get Promoted, Get Feedback from Your Critics,” by Sabina Nawaz

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TERM OF THE DAY

Collateral Value A collateral value is the estimated fair market value of an asset that is being used as loan collateral. Collateral value is determined by appraisal from a qualified expert. If publicly traded securities are being used, then the current price of the securities is the collateral value. However, marketable securities are subject to the margin requirement restrictions mandated by the Federal Reserve Board.

Breaking it Down: In most cases, the amount of the loan given will not exceed the collateral value of the assets, and will usually be less than... Read More