• 3 keys to productivity

    March 11, 2019 Published: Journal of Accountancy Kevin Gienger, CPA, managing partner at Boldt Carlisle + Smith, offers strategies for working less and accomplishing more. https://www.journalofaccountancy.com/videos/keys-to-productivity-kevin-gienger.html

  • Five Necessary Elements to Build a Fintech Hub

    March 4, 2019 Published: IFAC The Institute of Chartered Accountants in England and Wales and the Institute of Singapore Chartered Accountants have been looking at Fintech to understand what underpins innovation. Kirstin Gillon, Technical Manager, IT Faculty at ICAEW, discusses the latest research and highlights five key elements that underpin success: talent, capital, customers, regulation

  • Experto dice que ya existe una indemnización a todo evento, pero casi no se usa

    Febrero 28, 2019 Medio: Pulso TV Esta modalidad está disponible en la legislación actual y permite una cobertura a todo evento para los trabajadores que llevan más de seis años en una empresa. El debate sobre la indemnización por años de servicio ha sido arduo en las últimas semanas, luego de que surgiera una propuesta

  • Accounting Technicians – Exploring Opportunities for the Profession

    February 26, 2019 Published: IFAC By: Confederation of Asian and Pacific Accountants (CAPA) Whatever their stage of economic development, all countries, across all sectors, have a workforce supporting the preparation of financial information at an operational level. Timely, credible and reliable financial information is fundamental to successful investment, to effective governance and to the quality

  • IFRS 15 Revenue from Contracts with Customers for investors

    February 14, 2019 Published: IFRS Many companies will shortly publish full-year IFRS 15 revenue and disclosures for the first time. Now is, therefore, a good time to take a look at what that means. In this webcast for investors, Nick Anderson, member of the International Accounting Standards Board, and investor engagement member Sid Kumar, CFA,

  • How to hire an ethical hacker

    February 4, 2019 Published: Journal of Accountancy Rob Goldberg, a principal at Deloitte, offers advice on why companies should hire an ethical hacker and how such a hacker can bolster cybersecurity. https://www.journalofaccountancy.com/videos/ethical-hackers.html

  • Critical Audit Matters: Audit Committee Perspectives

    February 5, 2019 Published: The Caq A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending on or after June 30, 2019. In this video, audit committee chairs at leading companies

  • Digitalisation: reporting is an art, not a science

    January 22, 2019 Published: Accountancy Europe We interviewed Arjan Brouwer, member of our Corporate Reporting Policy Group who discusses the opportunities that technology brings to the future of corporate reporting. For Arjan, human input is essential. To illustrate his thoughts, he brings up the example of how artificial intelligence is able to create completely new

  • Tech Trends 2019 – Beyond the digital frontier

    January 16, 2019 By: Deloitte The most promising technology trends of tomorrow are grounded in nine powerful macro forces that form the backbone of technology innovation today. Understanding how they function, together and separately, is key. Ver  Video       https://www2.deloitte.com/insights/us/en/multimedia/videos/tech-trends-2019.html

  • Propuestas a modernización tributaria

    14 de enero 2019 Publicado por CNN Chile Entrevista a Cristian Vargas, Socio de Tax Legal de BDO Chile http://data.nexnews.cl/news/2019/01/14/19391700.mp4  

  • Implementing New Technology Requires Strategic Thinking

    January 7, 2019 Published: IFAC Making technology work starts with thinking strategically about technology—not how to bolt new tech on. Technology needs to be built in. When implementing your technology strategy, consider how your firms and teams currently work and defining your technological requirements, according to Mark Edmondson, President and CEO of Inflo. The key is to

  • What’s coming in 2019

    December 2018 Published: FASB Private Company Council (PCC) Chair Candy Wright talks about key issues the council addressed at the Q4 meeting in Norwalk and looks ahead at what’s coming in 2019. https://www.fasb.org/home

  • Blockchain as a Tool to Achieve the SDGs

    December 17, 2018 Published: IFAC Blockchain can be a powerful enabler for sustainability according to Amir Dossal, President & CEO, Global Partnerships Forum; Co-founder & Executive Vice-Chair, Blockchain Commission for Sustainable Development; and former Executive Director at the United Nations Office for Partnerships. Amir addresses how blockchain offers rapid solutions, transparency and accountability while also

  • IFRS 17: Insurance Contracts

    December 14, 2018 Published: IFRS Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the December 2018 meeting of the Board about IFRS 17 Insurance Contracts. https://www.youtube.com/watch?v=T_wHY7wl-0o&feature=youtu.be  

  • Public Sector Accounting for Cryptocurrencies

    November 30, 2018 Published: IFAC Cryptocurrency presents a new type of value and payment method that is undeniably different from traditional currency. So how should cryptocurrencies be classified in financial statements under the existing standards for the public sector? According to Frans van Schaik, the Global Leader Public Sector Accounting and Auditing at Deloitte, they

  • Technology Will Transform Audit

    November 30, 2018 Published: IFAC While traditional audit and assurance services will remain essential, new accounting technologies are likely to significantly impact the way auditors execute engagements and client services, according to Steve Ursillo, Jr., Partner, Risk Assurance & Advisory and National Leader: Information Assurance & Cybersecurity at Cherry Bekaert. http://www.ifac.org/global-knowledge-gateway/audit-assurance/discussion/technology-will-transform-audit  

  • Audit Committee Reporting – Leslie Murphy

    November 20, 2018 Published: The Caq What’s driving enhancements in audit committee disclosure? For Leslie Murphy, President and CEO at Murphy Consulting and audit committee chair at Kelly Services and Loop Industries, one key factor is the growing number of assessments of auditors that audit committees are performing. Beyond improving oversight of auditors, she says,

  • New Auditor’s Reporting Model: What Audit Committees Should Know

    November 7, 2018 Published: The Caq In this November 2018 episode of “Inside America’s Boardrooms,” Catherine Ide, the CAQ’s Managing Director of Professional Practice and Member Services discusses implementation of the new auditor’s reporting model, particularly the identification and communication of critical audit matters (CAMs). Ide reviews how CAMs are defined and outlines various implications

  • Audit Committee Reporting – Barbara Duganier

    November 5, 2018 Published: The Caq Why is audit committee reporting a critical part of the transparency process? Get views from Barbara Duganier, audit committee chair at Buckeye Partners, L.P. and MRC Global Inc., and audit committee member at Noble Energy, Inc. “An articulation of what the audit committee is focused on is critical,” she

  • FASB Revenue Recognition Resources for Private Companies

    November 5, 2018 Published: FASB   FASB Senior Project Manager Mary Mazzella discusses resources available for private companies as they look to implement the standard. https://www.fasb.org/home

  • Los desafíos globales que traerán los nuevos impuestos a los servicios digitales

    Octubre 25, 2018 Medio: Radio Pauta La discusión por la modernización tributaria ya se reactivó y con ello se acerca el inicio de los gravámenes especiales para los bienes de la nueva economía. El proyecto abre interrogantes que todavía no han sido resueltas. La discusión en torno a la modernización tributaria ya volvió al Congreso

  • Blockchain Adoption and Absolute Immutability

    October 22, 2018 Published: IFAC Data added to a blockchain stays on a blockchain. But what happens in those few instances where reversing or updating a transaction is insufficient because the data cannot or should not remain visible in the data history? Donny Shimamoto, Managing Director at Intraprise TechKnowlegies, shares his insights on the scenarios

  • Episode 64 of “Profession in Focus” features EY’s Scott Zimmerman

    October 9, 2018 Published: TheCaq Episode 64 of “Profession in Focus” features EY Partner and innovation expert Scott Zimmerman. In conversation with the CAQ’s Catherine Ide, Zimmerman discusses data analytics, artificial intelligence, and the skillsets and mindsets that auditors will need in a profession facing disruption and transformative change. https://www.thecaq.org/episode-64-profession-focus-features-eys-scott-zimmerman

  • Guide to Using ISAs in the Audit of SMEs, Fourth Edition

    October 9, 2018 Published: IFAC Dawn McGeachy, Accounting & Assurance Partner at Colby McGeachy Professional Corporation and IFAC Small and Medium Practices Committee member, provides an update on the Guide to Using ISAs in the Audit of SMEs, Fourth Edition. This guide helps firms efficiently and proportionally apply the International Standards on Audit for small- and

  • Enhancing Audit Documentation

    October 2, 2018 Published: IFAC Ed Fox, Global Head–Audit Quality at Grant Thornton International, discusses the findings from external regulators on the quality of audit documentation and provides his recommendations on how firms can address re-performance requirements, timing and the thought process of the auditor.  http://www.ifac.org/global-knowledge-gateway/audit-assurance/discussion/enhancing-audit-documentation

  • Artificial Intelligence: Opportunities, Risks and Implications

    14 Sep 2018 Published: Institute of Singapure Chartered Accountants (ISCA) The rapid developments in AI have engendered high expectations of the benefits it can deliver for business and for society at large. Yet there are concerns about AI replacing human input and thus displacing jobs. In this publication titled “Artificial Intelligence: Opportunities, Risks and Implications”,

  • Cyber Security and the Accounting Profession

    Published: AICPA Sue Coffey, CPA, CGMA, Executive Vice President – Public Practice, AICPA Amy Pawlicki, Directtor – Business Reporting, Assurance & Advisory Services – AICPA   Ver video     https://www.aicpa.org/press.html

  • Audit Quality Indicators

    September 7, 2018 Published: IFAC Quality control is about controlling the quality of what is delivered. Sue Almond, Global Head of Assurance at Grant Thornton International, shares insights on Grant Thornton’s work with audit quality indicators, which allow you to take proactive measures during an audit, intervene early and ensure the audit goes as planned.

  • When to change the partner compensation plan

    September 6, 2018 Published: Journal of Accountancy Featuring Allan Koltin, CPA, CGMA, CEO of Koltin Consulting Group   Ver Video   https://www.journalofaccountancy.com/videos/changing-partner-compensation-plans.html

  • Episode 61 of “Profession in Focus” Features Independent Director Jan Babiak

    August 22, 2018 Published: TheCaq Episode 61 of “Profession in Focus” features Jan Babiak, who serves on the boards of Walgreens Boots Alliance, Inc., Bank of Montreal, and Euromoney Institutional Investors. Babiak offers insights on the benefits of enhancing audit committee disclosure, the new auditor’s reporting model, audit committee “scope creep,” and how to think

  • Three factors in effective firm management

    August 16, 2018 Published: Journal of Accountancy Allan Koltin, CPA, CGMA, CEO of Koltin Consulting Group, outlines the best pathways to develop strong and efficient management of your CPA firm. Ver video   https://www.journalofaccountancy.com/videos/effective-cpa-firm-management.html

  • FASB Accounting Standards Update: Insurance

    August 15, 2018 Published: FASB Ver Video       https://players.brightcove.net/2205030511001/default_default/index.html?videoId=5817578763001 FASB Member Christine Botosan and staff discuss a new standard for insurance companies that issue long-duration contracts, such as life insurance, disability income, long-term care, and annuities.

  • FASB Hedging Updates

    Published: FASB Members of the FASB hedge accounting team discuss the benefits of the new standard for investors and other financial statement users. https://www.fasb.org/home

  • Anti-Fraud Collaboration Webcast: Non-GAAP Measures and Fraud Risk (July 2018)

    July 18, 2018 Published: The Caq Featuring a panel of top experts, this July 2018 webcast from the Anti-Fraud Collaboration explored the potential implications for fraud risk when it comes to the use of financial measures, presented outside the audited financial statements, that do not conform to US Generally Accepted Accounting Principles (GAAP).   

  • How to motivate and retain talent

    July 19, 2018 Published: Journal of Accountancy Jacquelyn H. Tracy, CPA, CGMA, a founding partner with Mandel & Tracy LLC, discusses recruitment mistakes and ways to retain talent through motivation. Ver video     https://www.journalofaccountancy.com/videos/how-to-motivate-employees.html

  • Overview of the Discussion Paper Financial Instruments with Characteristics of Equity

    July 16, 2018 Published: IFRS In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta provides an overview of the Discussion Paper Financial Instruments with Characteristics of Equity that was published in June 2018. The Discussion Paper sets out the Board’s preferred approach to classification of a financial instrument from the perspective of the issuer as

  • GASB: 2018 Look Ahead

    July 2018 Published: Governmental Accounting Standards Board (GASB) In this brief video, Dave Vaudt, GASB Chairman, and David Bean, GASB Director of Research and Technical Activities, preview what’s coming up and what to look for in the second half of 2018. Ver video       Link: https://www.gasb.org/jsp/GASB/Page/GASBSectionPage&cid=1176158425011

  • Pregunta al Experto: La coexistencia del régimen semi integrado y el de renta atribuida

    5 de julio 2018 Publicado: DF El socio líder de Tax & Legal de KPMG en Chile, Francisco Lyon, explica los regímenes semi integrado y de renta atribuida que actualmente coexisten, luego de la Reforma Tributaria, pero propone simplificar ambos en uno solo, con algunos regímenes excepcionales que puedan complementar al sistema tributario.

  • Grants and Contracts

    June 21, 2018 Published: FASB Board Member Christine Botosan and FASB staff discuss the new standard on Not-for-Profit Grants and Contracts. Ver Video https://players.brightcove.net/2205030511001/default_default/index.html?videoId=5799415855001

  • Finance’s role in driving innovation

    June 12, 2018 Published: Journal of Accountancy Organizations that don’t innovate can struggle to keep pace in a rapidly changing business environment. Consultant Bill Swedish offers insight into how finance teams can innovate. Ver video: https://www.journalofaccountancy.com/videos/finance-role-in-innovation.html

  • Voices of the OECD Forum: Shaping the Debate

    June 8, 2018 Published: OECD Speakers from the 2018 OECD Forum discuss how to improve our societies. https://www.youtube.com/watch?v=-j1lWRUun0s

  • Be Beyond

    June 4, 2018 Published: AICPA Accelerated pace of change and advances in technology are creating the need for us to go beyond convention…..disrupting the ways in which we think, learn, communicate, conduct business. >>  Ver Video

  • Wes Bricker on Financial-reporting Structure

    May 1, 2018 Published The Caq By: SEC Chief Accountant Wesley Bricker To enhance investor understanding of America’s system of financial reporting, the Office of the Chief Accountant at the US Securities and Exchange Commission (SEC) has released a new set of infographics. One is a blueprint, offered in both complex and simplified versions, illustrating how

  • Highlights from the 2018 OECD Conference on unleashing the Potential of the Cyber Insurance Market

    March 28, 2018 Published: OECD Business Finance 22-23 February 2018 – The OECD held a Conference on unleashing the potential of the cyber insurance market. It provided an opportunity to exchange knowledge among policy makers and insurance market participants on addressing the challenges impeding the development of the cyber insurance market https://www.youtube.com/watch?v=DTTz1qdqDWU  

  • Risks that matter

    May 14, 2018 Published: OECD What do people think their future holds? To better understand people’s worries, the OECD conducted a survey, called Risks That Matter, asking 20,000 people in 19 countries what they thought were the biggest risks facing them and their family. Read more at http://www.oecd.org/social/risks-that…   https://www.youtube.com/watch?v=Sv3qCvzBArQ

  • FASB Working with Stakeholders: Laeses

  • The Brave New World of Artificial Intelligence

    18 marzo 2018 Published: OECD Artificial intelligence is a game-changer. It could boost global productivity from 0.8% to 1.4% a year. But with thorny issues like job automation and data privacy, does AI-spurred growth come at a cost? For more info please visit: https://www.oecd-forum.org/channels/722 

  • Income Taxes

    April 23, 2018 Published: FASB Featuring FASB Chairman Russ Golden and FASB staff, this video focuses on how, as a result of the Tax Cuts and Jobs Act, the FASB is addressing accounting and implementation issues related to income taxes. Ver video haciendo click en la imágen o en el link inferior.      

  • Data Will Drive Audit Quality

    April 5, 2018 Published: IFAC by Alan Anderson Technological transformations will drive enhanced insight for auditors, says Alan Anderson, owner of consultancy firm ACCOUNTability Plus. Here’s how the mass volumes of data that businesses now produce will allow for higher-quality audits and efficiencies for auditors. http://www.ifac.org/global- knowledge-gateway/audit- assurance/discussion/data- will-drive-audit-quality    

  • RegTech Will Help Transform Audit

    February 23, 2018 Published: IFAC By: Liv Watson RegTech, that is Regulatory Technology, will probably have a profound effect on the audit profession—and audit will need to adapt, according to Liv Watson, Co-Chair, Institute of Chartered Accountants of England and Wales’ Natural Capital Accounting, Structured Data Task Force and Senior Director, Strategic Customer Initiatives at Workiva.