• Borrowing costs and revenue recognition

    June 24, 2019 Published: IFRS The IFRS Interpretations Committee (Committee) recently published an agenda decision on ‘over time transfer of a constructed good’. The agenda decision responds to a question received about the application of IAS 23 Borrowing Costs to the construction of a multi-unit housing development. The agenda decision explains why the Committee concluded that, in the specific

  • The PCAOB´s Chief Auditor Megan Zietsman Talks abaut CAM Resources

    June 28, 2019 Published: PCAOB Auditors will soon be required to communicate critical audit matters (CAMs) in the auditor’s report. The Board is committed to supporting effective implementation of CAMs through providing proactive, timely, and useful information to auditors and other interested parties.

  • CPAs discuss hot topics in financial planning, tax, and technology

    June 24, 2019 Published: Journal of Accountancy Featuring Mike Landsberg, CPA/PFS; Sarah Lane, CPA/PFS; David Oransky, CPA/PFS; Brooke Salvini, CPA/PFS; and David Stolz, CPA/PFS The three estate planning documents everyone should have. https://www.journalofaccountancy.com/videos/pfp-tax-practice-management-2018-engage.html

  • I am the Future of Work

    June 2019 Published: OECD The OECD is launching the I am the Future of Work campaign. From students to CEOs, everyone is shaping the future of work and their voices should be at the heart of the debate. The campaign highlights what the future of work means for people and the urgency to build a future that

  • Why should I care about accountants?

    May 2, 2019 Published: Accountancy Europe See what accountants do and how they can contribute to solving some of our major social and environmental challenges.

  • 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  Ir al video: https://www.aicpa.org/press.html

  • Future Trends of Digital Transformation

    May 22-23, 2019 Published: OECD Government leaders and ministers are now meeting at the 2019 Ministerial Council Meeting, chaired by the Slovak Republic, to discuss policy challenges, how to harness the full potential of digitalisation and address its disruptive effects for the benefit of our economies, societies, the environment, and people’s lives. https://www.oecd.org/mcm/

  • For some risks, ROI doesn’t measure up

    Published: Journal of Accountancy Investing in certain emerging technologies may never provide a quantified return on investment, but they are risks you can’t afford not to take, according to Ed Kless, senior director of partner development and strategy at Sage Accountant Solutions. https://www.journalofaccountancy.com/videos/roi-emerging-technologies.html

  • Insights for Audit Committees: Implementation of Critical Audit Matters

    May 8, 2019 Published: The Caq In this May 2019 episode of “Inside America’s Boardrooms,” get insights on critical audit matters (CAMs) from Catherine Ide, CAQ Managing Director of Professional Practice and Member Services. Ide outlines questions that audit committees should ask regarding the identification and communication of CAMs in the auditor’s report. https://www.thecaq.org/insights-for-audit-committees-implementation-of-critical-audit-matters/

  • Better word choice may help accountants ask deeper questions

    May 6, 2019 Published: Journal of Accountancy Accountants who hone the skill of careful questioning will better serve their clients’ needs, according to Ed Kless, senior director of partner development and strategy, Sage Accountant Solutions. https://www.journalofaccountancy.com/videos/word-choice-for-accountants.html

  • Signs of a bad workplace culture

    April 29, 2019 Published: Journal of Accountancy Wesley Middleton, CPA, managing partner (Houston) for Baker Tilly, explains how bad culture leads to employee turnover and dissatisfaction. Eventually profitability suffers, too.  Ver Video Aquí https://www.journalofaccountancy.com/videos/signs-of-bad-workplace-culture.html

  • Evolution in Auditing

    April 9, 2019 Published: The Caq How will public company auditing evolve over the next five years? What will be the impact of artificial intelligence and other technology developments? In this April 2019 video from the CAQ, audit committee chairs at leading companies share their perspective.   Evolution in Auditing

  • Evaluating the External Auditor

    April 10, 2019 Published: The Caq In this April 2019 episode of “Inside America’s Boardrooms,” the CAQ’s Erin Dwyer provides an overview of the updated External Auditor Assessment Tool: A Reference for US Audit Committees. https://www.thecaq.org/evaluating-the-external-auditor/

  • How success relies on workplace culture

    April 8, 2019 Published: Journal of Accountancy In a profession with high turnover, a positive workplace culture can lead to good employee retention and ultimately a great client experience, says Wesley Middleton, CPA, managing partner (Houston) for Baker Tilly.  Ver video   https://www.journalofaccountancy.com/videos/success-relies-on-workplace-culture.html

  • How Digital Technology Is Transforming Cost Management

    March 29, 2019 Published: Wharton University of Pennsylvania  Wharton’s Christopher Ittner discusses how companies can leverage digital technologies for cost management in a proactive way.   http://knowledge.wharton.upenn.edu/article/cost-management-in-the-digital-age/?utm_source=kw_newsletter&utm_medium=email&utm_campaign=2019-04-02

  • Define, then hire your ideal employee

    March 25, 2019 Published: Journal of Accountancy Successful hiring includes defining your ideal employee and communicating why your firm is a great place to work, says Sarah Dobek, president and founder of Inovautus Consulting. https://www.journalofaccountancy.com/videos/define-an-ideal-employee.html

  • 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).