- Noviembre 20, 2018
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
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
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
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
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
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
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
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”,
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
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.
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
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
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
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.
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
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).
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
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
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
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.
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
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
June 8, 2018 Published: OECD Speakers from the 2018 OECD Forum discuss how to improve our societies. https://www.youtube.com/watch?v=-j1lWRUun0s
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
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
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
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
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
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.
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
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.
March 14, 2018 Published: The Caq To accompany its March 2018 report, Non-GAAP Measures: A Roadmap for Audit Committees, the CAQ released a video featuring interviews with audit committee chairs. The video provides context and real-life examples of how audit committees think about and oversee the use of non-GAAP financial measures. Link directo a Thecaq.org:
November 29, 2016 Published: IFAC by Marc Palker Accountants are the gatekeepers of governance and financial reporting, says Marc Palker, Principal at MPP Associates and IMA Chair, Global Board of Directors. By more effectively communicating corporate governance structures from the top down, organizations can facilitate more accurate and ethical information. http://www.ifac.org/global-knowledge-gateway/governance/discussion/understanding-accountant-s-role-corporate-governance
March 6, 2018 Published: IFAC by Kimberly Ellison, Former Chair, AICPA Women are effective leaders—in part because they are multi-taskers, says Kimberly Ellison-Taylor, Former Chair, AICPA, and Global Accounting Strategy Director, Oracle. Women are often able to get multiple things done while managing stress very well. Women in leadership roles frequently excel at listening and
February 23, 2018 Published: IFAC by Lisa Simpson, Associate Director, Firm Services, AICPA Attracting and retaining talent requires a transparent corporate culture, work structure flexibility, and leadership engagement, according to Lisa Simpson, Associate Director of Firm Services at the American Institute of CPAs. Today’s top talent want a culture where they feel engaged and heard,
August 4, 2017 Published: CAPA (Confederation of Asian and Pacific Accountant) This ‘Quality Assurance (QA) for Audit Good Practice Guide (GPG)’ was prepared by ICAEW as part of the Project TA-8740: Strengthening Financial Management in Asia and the Pacific (48191-001), a regional technical assistance program funded by the Asian Development Bank (ADB). This GPG provides the “why”, “what”
February 12, 2018 Published: IFAC Patrick Stroh, Institute of Management Accountants Global Board Member and President, Business Strategy Innovation at Mercuiry Business Advisors, shares insights on the recently updated COSO Enterprise Risk Management (ERM) Framework. He highlights how the guidance moves from mitigation and controls to value creation, growth, innovation, and strategy. The updated framework focuses
January 29, 2018 Published: IFAC By: Samantha Mansfield, Director of Professional Development & Community, CPA.com There are two major costs when taking client accounting advisory services into account: technology and people, according to Samantha Mansfield, Director of Professional Development & Community at CPA.com. For technology expenses, firms need to plan for experimentation time, to try
January 14, 2018 Published: IFAC By: Tom Hood, Executive Director & CEO, Maryland Institute of CPAs How can professional accountants use their skills to anticipate the future? Tom Hood, Executive Director and CEO of the Maryland Association of CPAs, talks about the top skills accountants need in this age of artificial intelligence, robotics, and machine
26 January, 2018 Published: FASB Responding to stakeholder concerns about the new leasing standard, the FASB took steps to reduce unnecessary complexity, cost, and uncertainty without impacting the ultimate information provided to investors. http://www.fasb.org/fasboutlook
January 19,2018 Fuente: ces.tech Consumer Electronics Show Las Vegas, January 9-12 / 2018 CES is the world’s gathering place for all those who thrive on the business of consumer technologies. It has served as the proving ground for innovators and breakthrough technologies for 50 years — the global stage where next-generation innovations are introduced to
January 12, 2018 – Fuente: AICPA Learn how CPAs can help businesses fight cyberattacks. Whether an organization is designing a new cybersecurity program or needs an assurance report on one already in place – CPAs skilled in information management and technology are ready to serve.