There’s a new player shaking up the power ranking of C-level executives at many companies. A few years ago, when data analytics was still one of the primary responsibilities of the Chief Information Officer, it looked like this C-title would become the right-hand to the CEO. However, a surprise player has been moving into this…
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Striking the Right Balance for Funding Growth While moderate and conservative companies cautiously rely on their own resources, the more ambitious mid-sized companies are willing to take on more risk to pursue greater rewards. For finance executives at many mid-sized companies, cash not only is king, it is also comfort. In a survey sponsored by…
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Sustainability-focused startups are entering established companies’ market space, bringing both new threats and new opportunities. Employees want to work for them, customers are willing to pay more for their products and investors are eager to become shareholders. “Hybrid social ventures” like Whole Foods, Patagonia, and Honest Tea that combine commerce with sustainability missions are leading…
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How do you motivate employees? More specifically, how do you engage employees in sustainability initiatives — which are often not tied directly to paychecks or profit margins, but rather seek to combat more daunting societal challenges, such as climate change, fossil fuel dependency and water shortages? According to a recent report by Ceres, 40 percent of companies surveyed attempted…
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Businesses are increasing their concern over sustainability and how their practices impact the environment. With more investment in going green, sustainability continues to produce money angles. Here are our top five tips for reporting on sustainability and money: Cultivate what you know about clean tech New buildings, renovated structures and companies that offer similar goods and services make for…
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One of the most famous frames related to corporate sustainability is the triple bottom line. The triple bottom line separates the way we think about business into three broad areas: economic, social and environmental. This frame has had great influence over corporate thinking in the past 20 years. At least in part, this frame has…
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La contabilidad electrónica es la obligación de llevar registros y asientos contables a través de medios electrónicos, además de introducir mensualmente la información contable a la página del SAT (Sistema de Administración Tributaria). Lo que el contribuyente debe hacer es enviar su balanza de comprobación y su catálogo de cuentas con el código agrupador del SAT, que es el…
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El CTCP señala que con lo establecido en el párrafo 11.13 de la NIIF para las PYMES, los instrumentos financieros en su reconocimiento inicial se medirán al precio de la transacción incluyendo los costos de transacción, excepto cuando se midan por su valor razonable con cambios en resultados. De otra parte, según el párrafo 11.14…
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El pensamiento crítico es una de las características más buscadas en un auditor interno por parte de los Directores de Auditoría Interna.
El presente artículo tiene la finalidad de resaltar la importancia que implica el adecuado y estricto cumplimiento de las normas y el código de ética del auditor interno, con el fin de evitar que, ya sea por falta de profesionalismo o solo por pretender conservar nuestro trabajo, adulemos y digamos únicamente lo que la alta…
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