En la era del potencial humano, el talento se transformó en la fuente principal del rendimiento empresarial acelerado, ya no sólo asociado al área de Recursos Humanos, sino alineado con la estrategia de negocios. En la actualidad, el talento tiene un reconocimiento sin precedentes como un factor
Martha Liliana Arias Bello Tomado de CONTRAPARTIDA Número 1327, mayo 25 de 2015 Publicación del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana [cryout-button-color url=»http://incp.org.co/Site/2015/info/red/1327.pdf» color=»#47AFFF»]Ver artículo completo[/cryout-button-color]
Andres Enrique Moreno Aragón Tomado de CONTRAPARTIDA Número 1326, mayo 25 de 2015 Publicación del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana [cryout-button-color url=»http://incp.org.co/Site/2015/info/red/1326.pdf» color=»#47AFFF»]Ver artículo completo[/cryout-button-color]
Helber Mauricio Monroy Pedraza Tomado de CONTRAPARTIDA Número 1325, mayo 25 de 2015 Publicación del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana [cryout-button-color url=»http://incp.org.co/Site/2015/info/red/1325.pdf» color=»#47AFFF»]Ver artículo completo[/cryout-button-color]
Devrimi Kaya and Maximilian Koch. “Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – Early Empirical Evidence. ”Accounting and Business Research 45, no. 1 (2015): 93-120. Question What are the determinants that explain adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)…
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How the IFRS standard for business combinations values intangible assets should be rethought, some say. In the second half of 2014, an enigmatic notice appeared on the International Financial Reporting Standards (IFRS) website. It called for tenders to place a value on IFRS’s intellectual property — that is, on the brand. But what’s most interesting is…
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The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption. (Updated April 2015.) The report finds that there is evidence of benefits following IFRS…
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As it wraps up some major projects in the coming months and pushes through some simplification initiatives, the Financial Accounting Standards Board is starting to wonder: what’s next? Golden FASB plans to publish a discussion paper looking for input on what comprehensive accounting standard revisions the board should add to its technical agenda. FASB Chairman…
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EU should endorse new accounting standards for banks’ loss reporting, advisers say Changes to the way in which banks will be expected to account for expected credit losses on their balance sheets from 2018 are «conducive to the European public good», according to an advisory committee.
It’s been a long journey for the Financial Accounting Standards Board that will end – at least for Property & Casualty, healthcare and reinsurers of short term insurance contracts –with new disclosure requirements, which are expected to be issued late June 2015. When the board voted to issue final disclosure requirements in February, FASB Chairman…
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