Categoría: Panorama Global

CPA Canada helps companies steer the corporate sustainability agenda

The accountancy profession has increasingly evolved beyond the core function of providing accounting services. Accountants can help businesses identify cost-cutting opportunities through energy efficiency, and draw attention towards the strategic marketing and brand building benefits inherent in pursuing an agenda of corporate sustainability. A new strategic initiative, sponsored by Chartered Professional Accountants of Canada (CPA…
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How to become a sustainability consultant

If you’re looking for a way to mix business, leadership, and a love for the environment, starting a sustainability consulting firm could be a terrific decision for you. In addition to helping companies develop an environmental conscience, you can show them the financial advantages of going green. A big vision Big companies are very good…
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Sustainability challenges and opportunities for CFOs

CFOs who embrace sustainability can help improve an organization’s performance in several key areas: risk management, capital productivity, and innovation and growth.  That’s according to a report about sustainability’s challenges and opportunities, based on case studies and interviews and published by Corporate Eco Forum and the World Environment Center. The report defines sustainability as protecting and…
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FASB proposal may foreshadow changes to cash flow rules

A recent proposal to change the presentation of financial information for not-for-profit entities, especially cash flow classifications, could serve as a preview of what might be in store for public companies down the line. The Financial Accounting Standards Board has issued a proposal meant to improve the presentation of net asset classifications presented in financial statements…
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Crea un programa RSE que no sea solo dar dinero

El involucramiento de las empresas con la comunidad no se limita a abrir la cartera, sino a participar en la solución de problemas reales y profundos. En los últimos años ha crecido el involucramiento de las empresas con las comunidades, a través de donativos, organización de eventos, concursos y más, ¿pero qué ha faltado en…
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El aumento del valor afecta directamente el activo

Para que se pueda reconocer el incremento de valor, la entidad tiene que aplicar el modelo de revaluación, pero no puede incluir como componente del costo la contribución por valorización, porque no corresponde a una erogación para construir, ni añadir, ni mejorar ni reemplazar, ni operar el activo.

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